https://www.taxtmi.com/caselaws?id=251326 Payments for port-project studies and report preparation to a non-resident consultant were analysed under the India-UK DTAA to determine whether they constituted fees for technical services. The material point was that the consultant only prepared preliminary studies and did not transfer technical knowledge, skill, know-how or a process so as to enable the payer to apply it independently in future. Because the treaty definition is narrower than the domestic definition, the wider scope of section 9(1)(vii) did not govern. The payment therefore failed the "make available" test, was not chargeable as fees for technical services, and no tax was required to be deducted at source under section 195. en-us Fri, 30 May 2014 00:00:00 +0530 Thu, 11 Sep 2014 07:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251326 Payments for port-project studies and report preparation to a non-resident consultant were analysed under the India-UK DTAA to determine whether they constituted fees for technical services. The material point was that the consultant only prepared preliminary studies and did not transfer technical knowledge, skill, know-how or a process so as to enable the payer to apply it independently in future. Because the treaty definition is narrower than the domestic definition, the wider scope of section 9(1)(vii) did not govern. The payment therefore failed the "make available" test, was not chargeable as fees for technical services, and no tax was required to be deducted at source under section 195. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251326