https://www.taxtmi.com/caselaws?id=258118 Calibration and testing payments to a U.S. non-resident do not constitute fees for technical services under Article 12(4) of the India-U.S. DTAA unless the service makes available technical knowledge, experience, skill or process for the recipient's independent use. Obtaining a calibration correctness report, where the provider merely tests ultrasonic meters and issues certification without transferring the underlying process or technology, fails this requirement. The remittance is therefore not chargeable to tax as fees for technical services, so tax withholding under Section 195 and default consequences under Sections 201(1) and 201(1A) do not arise. en-us Fri, 14 Nov 2014 00:00:00 +0530 Tue, 31 Mar 2015 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258118 Calibration and testing payments to a U.S. non-resident do not constitute fees for technical services under Article 12(4) of the India-U.S. DTAA unless the service makes available technical knowledge, experience, skill or process for the recipient's independent use. Obtaining a calibration correctness report, where the provider merely tests ultrasonic meters and issues certification without transferring the underlying process or technology, fails this requirement. The remittance is therefore not chargeable to tax as fees for technical services, so tax withholding under Section 195 and default consequences under Sections 201(1) and 201(1A) do not arise. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258118