https://www.taxtmi.com/caselaws?id=171851 Under the India-US tax treaty, fees for included services require technical or consultancy services to make available technical knowledge, experience, skill, know-how or processes enabling the recipient's independent future use. Management presentations and business-strategy sessions by a non-resident expert were managerial rather than qualifying technical or consultancy services, so the payment was not chargeable to tax in India and no withholding obligation arose. Similarly, bio-equivalence and clinical-testing reports supplied by non-resident research organisations reflected their own expertise without transferring usable technical knowledge to the payer. Those commercial testing payments therefore did not qualify as fees for included services and did not trigger tax deduction at source. en-us Fri, 01 Jul 2011 00:00:00 +0530 Wed, 18 Dec 2024 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171851 Under the India-US tax treaty, fees for included services require technical or consultancy services to make available technical knowledge, experience, skill, know-how or processes enabling the recipient's independent future use. Management presentations and business-strategy sessions by a non-resident expert were managerial rather than qualifying technical or consultancy services, so the payment was not chargeable to tax in India and no withholding obligation arose. Similarly, bio-equivalence and clinical-testing reports supplied by non-resident research organisations reflected their own expertise without transferring usable technical knowledge to the payer. Those commercial testing payments therefore did not qualify as fees for included services and did not trigger tax deduction at source. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171851