https://www.taxtmi.com/caselaws?id=212564 Reimbursement of market research es to a non-resident was treated as outside the scope of fees for technical services because the arrangement showed only a share of research expenditure, not technical assistance rendered to the payer. The correspondence and research report indicated a market research exercise, and the treaty test of "make available" was not satisfied since no technical knowledge, experience, skill or know-how was passed on to the payer. As the payment was not taxable in the hands of the non-resident, the basis for treating the payer as the non-resident's agent also failed, and the consequential interest exposure under section 234B did not survive. en-us Mon, 28 Nov 2011 00:00:00 +0530 Tue, 20 Nov 2012 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212564 Reimbursement of market research es to a non-resident was treated as outside the scope of fees for technical services because the arrangement showed only a share of research expenditure, not technical assistance rendered to the payer. The correspondence and research report indicated a market research exercise, and the treaty test of "make available" was not satisfied since no technical knowledge, experience, skill or know-how was passed on to the payer. As the payment was not taxable in the hands of the non-resident, the basis for treating the payer as the non-resident's agent also failed, and the consequential interest exposure under section 234B did not survive. Case-Laws Income Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212564