https://www.taxtmi.com/caselaws?id=222142 Automated online advertising payments to non-resident search engine operators were treated as outside Indian tax net where no permanent establishment or Indian business connection was shown. The receipts were not assessable as business profits under domestic deeming provisions, and the human-intervention test meant they also did not qualify as fees for technical services under the domestic law or treaty. As the sums were not chargeable to tax in India, the payer had no withholding obligation under section 195, and disallowance for non-deduction of tax under section 40(a)(i) was held unsustainable. en-us Fri, 12 Apr 2013 00:00:00 +0530 Tue, 22 Mar 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222142 Automated online advertising payments to non-resident search engine operators were treated as outside Indian tax net where no permanent establishment or Indian business connection was shown. The receipts were not assessable as business profits under domestic deeming provisions, and the human-intervention test meant they also did not qualify as fees for technical services under the domestic law or treaty. As the sums were not chargeable to tax in India, the payer had no withholding obligation under section 195, and disallowance for non-deduction of tax under section 40(a)(i) was held unsustainable. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222142