https://www.taxtmi.com/caselaws?id=219746 The Tribunal dismissed all appeals, upholding that payments to overseas service providers were not "fees for technical services" and not taxable in India. It was ruled that no application under section 195(2) was necessary, and the payments constituted business profits under Double Tax Avoidance Agreements, not subject to tax in India due to the absence of a Permanent Establishment. The decision aligned with findings that the services provided were logistical, not technical, as per relevant case law and precedents. en-us Thu, 20 Dec 2012 00:00:00 +0530 Mon, 28 Oct 2013 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219746 The Tribunal dismissed all appeals, upholding that payments to overseas service providers were not "fees for technical services" and not taxable in India. It was ruled that no application under section 195(2) was necessary, and the payments constituted business profits under Double Tax Avoidance Agreements, not subject to tax in India due to the absence of a Permanent Establishment. The decision aligned with findings that the services provided were logistical, not technical, as per relevant case law and precedents. Case-Laws Income Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219746