https://www.taxtmi.com/caselaws?id=238296 Consideration for overseas testing and issue of test reports was not fees for technical services under article 12(4) of the India-Singapore tax treaty because the services did not make available technical knowledge, experience, skill, know-how or processes to the Indian recipient. The recipient received only the test reports and did not acquire the ability to apply the underlying technique independently, nor was any technical plan or design transferred. On that basis, the receipts were not taxable in India as fees for technical services. en-us Thu, 24 Jan 2013 00:00:00 +0530 Sat, 25 May 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238296 Consideration for overseas testing and issue of test reports was not fees for technical services under article 12(4) of the India-Singapore tax treaty because the services did not make available technical knowledge, experience, skill, know-how or processes to the Indian recipient. The recipient received only the test reports and did not acquire the ability to apply the underlying technique independently, nor was any technical plan or design transferred. On that basis, the receipts were not taxable in India as fees for technical services. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238296