https://www.taxtmi.com/caselaws?id=239099 Routine repair and replacement payments to a foreign supplier were treated as non-technical services, so no tax deduction disallowance arose on that ground. For annual maintenance charges, the Tribunal said the India-US DTAA analysis could not stop at the make available test under Article 12(4)(b); it also had to examine whether the services were ancillary and subsidiary under Article 12(4)(a) and whether the AMC was linked to the equipment purchase and warranty arrangements. The AMC issue was therefore remanded for fresh factual examination. en-us Wed, 25 Sep 2013 00:00:00 +0530 Wed, 06 Nov 2013 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239099 Routine repair and replacement payments to a foreign supplier were treated as non-technical services, so no tax deduction disallowance arose on that ground. For annual maintenance charges, the Tribunal said the India-US DTAA analysis could not stop at the make available test under Article 12(4)(b); it also had to examine whether the services were ancillary and subsidiary under Article 12(4)(a) and whether the AMC was linked to the equipment purchase and warranty arrangements. The AMC issue was therefore remanded for fresh factual examination. Case-Laws Income Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239099