https://www.taxtmi.com/caselaws?id=203964 Payment for bauxite testing and report preparation was treated as fees for technical services under section 9(1)(vii) and Article 12 of the India-China tax treaty. The commentary states that, after the retrospective amendment to the Explanation to section 9(1), such income is deemed to accrue or arise in India even if the services are not rendered in India. It further notes that Article 12(4) covers technical services and Article 12(6) supports source-based taxation where the payer is resident in India. On that basis, the absence of a permanent establishment was considered irrelevant and tax was required to be withheld under section 195. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 18 Nov 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203964 Payment for bauxite testing and report preparation was treated as fees for technical services under section 9(1)(vii) and Article 12 of the India-China tax treaty. The commentary states that, after the retrospective amendment to the Explanation to section 9(1), such income is deemed to accrue or arise in India even if the services are not rendered in India. It further notes that Article 12(4) covers technical services and Article 12(6) supports source-based taxation where the payer is resident in India. On that basis, the absence of a permanent establishment was considered irrelevant and tax was required to be withheld under section 195. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203964