https://www.taxtmi.com/caselaws?id=171851 Under the India-US tax treaty, managerial or consultancy services are taxable as fees for included services only if they make available technical knowledge, experience, skill, know-how or processes that can be independently applied later. Payments for conference and strategy sessions with a non-resident management expert did not meet that test because no technical knowledge was transferred to the payer. Payments to non-resident contract research organisations for bio-equivalence and clinical testing also failed the make available requirement, as the organisations only performed tests and supplied reports without enabling independent future use by the payer. On that basis, the article explains that such payments were not chargeable to tax in India and no withholding obligation arose. 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, managerial or consultancy services are taxable as fees for included services only if they make available technical knowledge, experience, skill, know-how or processes that can be independently applied later. Payments for conference and strategy sessions with a non-resident management expert did not meet that test because no technical knowledge was transferred to the payer. Payments to non-resident contract research organisations for bio-equivalence and clinical testing also failed the make available requirement, as the organisations only performed tests and supplied reports without enabling independent future use by the payer. On that basis, the article explains that such payments were not chargeable to tax in India and no withholding obligation arose. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171851