https://www.taxtmi.com/caselaws?id=216107 An overseas subsidiary's subcontract income was treated as arising from an Indian source because the applicant secured the contract, directed performance and subcontracted part of the work, but the India-Australia DTAA still prevented Indian taxation as the subsidiary had no permanent establishment in India. The payment was characterised as fees for technical services under domestic law because the work was carried out under the applicant's directions, yet the treaty "make available" test was not met, so the amount was not taxable as FTS or royalty under Article 12. As no amount was chargeable to tax in India under the DTAA, no withholding obligation arose under section 195. en-us Mon, 27 Aug 2012 00:00:00 +0530 Sat, 16 Feb 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216107 An overseas subsidiary's subcontract income was treated as arising from an Indian source because the applicant secured the contract, directed performance and subcontracted part of the work, but the India-Australia DTAA still prevented Indian taxation as the subsidiary had no permanent establishment in India. The payment was characterised as fees for technical services under domestic law because the work was carried out under the applicant's directions, yet the treaty "make available" test was not met, so the amount was not taxable as FTS or royalty under Article 12. As no amount was chargeable to tax in India under the DTAA, no withholding obligation arose under section 195. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216107