https://www.taxtmi.com/caselaws?id=325538 Engineering support services covering review of execution plans, schedules, specifications, procedures, standards, project-management inputs, best practices and quality-management support were treated as fee for technical services because the recipient absorbed the technical knowledge, expertise and knowhow and could use it independently in project execution and future assignments. The payments were therefore held chargeable in India under section 9(1)(vii) read with Explanation 2, making tax deductible under section 195. Non-deduction justified disallowance under section 40(a)(i), and consequential interest under sections 234A and 234B was also held leviable. en-us Fri, 05 Feb 2016 00:00:00 +0530 Tue, 22 Mar 2016 00:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325538 Engineering support services covering review of execution plans, schedules, specifications, procedures, standards, project-management inputs, best practices and quality-management support were treated as fee for technical services because the recipient absorbed the technical knowledge, expertise and knowhow and could use it independently in project execution and future assignments. The payments were therefore held chargeable in India under section 9(1)(vii) read with Explanation 2, making tax deductible under section 195. Non-deduction justified disallowance under section 40(a)(i), and consequential interest under sections 234A and 234B was also held leviable. Case-Laws Income Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325538