https://www.taxtmi.com/caselaws?id=251944 Consideration under a technical assistance agreement was characterised as partly royalty and partly technical services under the India-Austria DTAA. Amounts paid for the right to use technical know-how, information, patents, designs, secret processes and similar rights were taxable as royalty under Article VI. Payments for guidance, assistance and implementation support were taxable as technical services under Article VII only to the extent attributable to services performed in India, with related expenditure deducted. Services rendered outside India were not taxable in India. Contract headings and structure alone were insufficient; the legal character of each receipt required proper bifurcation. en-us Tue, 30 Sep 2014 00:00:00 +0530 Mon, 06 Oct 2014 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251944 Consideration under a technical assistance agreement was characterised as partly royalty and partly technical services under the India-Austria DTAA. Amounts paid for the right to use technical know-how, information, patents, designs, secret processes and similar rights were taxable as royalty under Article VI. Payments for guidance, assistance and implementation support were taxable as technical services under Article VII only to the extent attributable to services performed in India, with related expenditure deducted. Services rendered outside India were not taxable in India. Contract headings and structure alone were insufficient; the legal character of each receipt required proper bifurcation. Case-Laws Income Tax Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251944