https://www.taxtmi.com/caselaws?id=214418 Consultancy fees paid to a Singapore company were examined under the India-Singapore tax treaty and were held not taxable in India because the non-resident had no permanent establishment in India and the consultancy services did not satisfy the make available condition under Article 12. Article 23 could not operate as a residuary charging provision to tax income already governed by specific treaty articles. As the payment was not chargeable to tax in India, no withholding obligation arose under section 195, and disallowance under section 40(a)(i) was not warranted. The principle applied was that withholding liability follows chargeability of the underlying sum. en-us Tue, 19 Jun 2012 00:00:00 +0530 Fri, 24 May 2013 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214418 Consultancy fees paid to a Singapore company were examined under the India-Singapore tax treaty and were held not taxable in India because the non-resident had no permanent establishment in India and the consultancy services did not satisfy the make available condition under Article 12. Article 23 could not operate as a residuary charging provision to tax income already governed by specific treaty articles. As the payment was not chargeable to tax in India, no withholding obligation arose under section 195, and disallowance under section 40(a)(i) was not warranted. The principle applied was that withholding liability follows chargeability of the underlying sum. Case-Laws Income Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214418