https://www.taxtmi.com/caselaws?id=239011 Treaty residence depends on liability to tax by reason of domicile, residence, place of management, place of incorporation or a similar criterion, not on actual payment of tax abroad. On that basis, payments to a non-resident group entity could not be treated as chargeable in India unless taxable under the Act, and the mutuality point was left for fresh consideration. For professional fees paid to another non-resident, no fixed base or permanent establishment in India was shown and the services did not make available technical knowledge, skill or know-how; reimbursement of out-of-pocket expenses also contained no taxable income element. Tax deduction at source was therefore not attracted and the related disallowance could not stand. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 02 Jan 2026 12:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239011 Treaty residence depends on liability to tax by reason of domicile, residence, place of management, place of incorporation or a similar criterion, not on actual payment of tax abroad. On that basis, payments to a non-resident group entity could not be treated as chargeable in India unless taxable under the Act, and the mutuality point was left for fresh consideration. For professional fees paid to another non-resident, no fixed base or permanent establishment in India was shown and the services did not make available technical knowledge, skill or know-how; reimbursement of out-of-pocket expenses also contained no taxable income element. Tax deduction at source was therefore not attracted and the related disallowance could not stand. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239011