https://www.taxtmi.com/caselaws?id=204338 Under the India-Germany DTAA, supervision charges for start-up and commissioning are not taxable in India where supervisory activities connected with construction, installation or assembly projects do not exceed the six-month permanent establishment threshold. Engineering, documentation and technical know-how receipts remain taxable as fees for technical services where no agreement or supporting evidence establishes that they formed part of a composite plant-and-equipment supply contract. Prior treatment of such receipts as royalty or technical service fees cannot be displaced by characterising them as business profits without substantiating evidence. Accordingly, supervision receipts were excluded from Indian taxation, while the technical receipts remained taxable. en-us Thu, 28 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204338 Under the India-Germany DTAA, supervision charges for start-up and commissioning are not taxable in India where supervisory activities connected with construction, installation or assembly projects do not exceed the six-month permanent establishment threshold. Engineering, documentation and technical know-how receipts remain taxable as fees for technical services where no agreement or supporting evidence establishes that they formed part of a composite plant-and-equipment supply contract. Prior treatment of such receipts as royalty or technical service fees cannot be displaced by characterising them as business profits without substantiating evidence. Accordingly, supervision receipts were excluded from Indian taxation, while the technical receipts remained taxable. Case-Laws Income Tax Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204338