https://www.taxtmi.com/forum/issue?id=1931 Payments to a non-resident for sample analysis/testing charges raise withholding obligations under Section 195; Article 12 of the India-Germany DTAA and a cited ruling (TMI-31936) about services rendered and utilised abroad are referenced, but other direct case law may also govern entitlement to treaty relief or non-deduction. en-us Fri, 14 May 2010 14:49:36 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1931 Payments to a non-resident for sample analysis/testing charges raise withholding obligations under Section 195; Article 12 of the India-Germany DTAA and a cited ruling (TMI-31936) about services rendered and utilised abroad are referenced, but other direct case law may also govern entitlement to treaty relief or non-deduction. Discussion-Forum Income Tax Fri, 14 May 2010 14:49:36 +0530 https://www.taxtmi.com/forum/issue?id=1931