https://www.taxtmi.com/caselaws?id=211903 For a non-resident without a permanent establishment that elects treaty treatment, royalty and fees for technical services are taxable on receipt rather than accrual basis where deferred recognition is not shown to postpone tax. Reimbursements of third-party SAP licence and remote access costs, not incurred to earn royalty or technical-service income, do not acquire an independent taxable character; any margin is not taxable as business income without a permanent establishment. Conversely, travel-cost reimbursements incurred in performing technical services form part of gross taxable receipts where the treaty taxes that income on a gross basis without expense deductions. Treaty rate provisions exclude surcharge, and interest for shortfall in advance tax is not payable where the payer must deduct tax at source. en-us Fri, 17 Feb 2012 00:00:00 +0530 Mon, 09 Apr 2012 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211903 For a non-resident without a permanent establishment that elects treaty treatment, royalty and fees for technical services are taxable on receipt rather than accrual basis where deferred recognition is not shown to postpone tax. Reimbursements of third-party SAP licence and remote access costs, not incurred to earn royalty or technical-service income, do not acquire an independent taxable character; any margin is not taxable as business income without a permanent establishment. Conversely, travel-cost reimbursements incurred in performing technical services form part of gross taxable receipts where the treaty taxes that income on a gross basis without expense deductions. Treaty rate provisions exclude surcharge, and interest for shortfall in advance tax is not payable where the payer must deduct tax at source. Case-Laws Income Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211903