https://www.taxtmi.com/caselaws?id=210608 Centralised IT support services were treated as fees for technical services because the arrangement made available technical knowledge, experience and skill to the Indian recipient under the treaty test, and the payment therefore fell within section 9(1)(vii). The use of equipment and infrastructure in India was held to place those facilities at the disposal of the foreign enterprise, constituting a permanent establishment under the fixed place/disposal test; the income attributable to that establishment was thus taxable in India under section 44DA. The consideration was also held not to be a mere reimbursement, as the material did not show a pure pass-through cost arrangement. en-us Tue, 07 Feb 2012 00:00:00 +0530 Tue, 11 Sep 2012 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210608 Centralised IT support services were treated as fees for technical services because the arrangement made available technical knowledge, experience and skill to the Indian recipient under the treaty test, and the payment therefore fell within section 9(1)(vii). The use of equipment and infrastructure in India was held to place those facilities at the disposal of the foreign enterprise, constituting a permanent establishment under the fixed place/disposal test; the income attributable to that establishment was thus taxable in India under section 44DA. The consideration was also held not to be a mere reimbursement, as the material did not show a pure pass-through cost arrangement. Case-Laws Income Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210608