https://www.taxtmi.com/caselaws?id=203698 Payments for technical supervision of re-assembly, erection and commissioning of machinery were held not to qualify for the assembly-project exclusion in Explanation 2 to section 9(1)(vii) because the foreign technicians only supervised and assisted the work rather than undertaking the project as a whole. The same remuneration was also treated as not taxable in India under the DTAA, since the supervisory activities lasted less than six months and no permanent establishment arose under the treaty framework. On that basis, the remittance was not chargeable to tax in India and no tax was deductible at source. en-us Tue, 30 Nov 2010 00:00:00 +0530 Mon, 03 Jun 2013 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203698 Payments for technical supervision of re-assembly, erection and commissioning of machinery were held not to qualify for the assembly-project exclusion in Explanation 2 to section 9(1)(vii) because the foreign technicians only supervised and assisted the work rather than undertaking the project as a whole. The same remuneration was also treated as not taxable in India under the DTAA, since the supervisory activities lasted less than six months and no permanent establishment arose under the treaty framework. On that basis, the remittance was not chargeable to tax in India and no tax was deductible at source. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203698