https://www.taxtmi.com/caselaws?id=245778 The payments made for consultancy services were not classified as Fees for Technical Services under the India-Netherlands Tax Treaty. As there was no Permanent Establishment in India, the payments were not considered taxable business income in India. Consequently, withholding tax under section 195 of the Income-tax Act did not apply. The transaction was deemed legitimate without evidence of tax avoidance. The ruling was issued on December 6, 2013. en-us Fri, 06 Dec 2013 00:00:00 +0530 Sun, 06 Apr 2014 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245778 The payments made for consultancy services were not classified as Fees for Technical Services under the India-Netherlands Tax Treaty. As there was no Permanent Establishment in India, the payments were not considered taxable business income in India. Consequently, withholding tax under section 195 of the Income-tax Act did not apply. The transaction was deemed legitimate without evidence of tax avoidance. The ruling was issued on December 6, 2013. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245778