https://www.taxtmi.com/caselaws?id=326839 Payments to non-residents for audit, taxation, advisory and related services rendered outside India were not subject to withholding where the recipients had no permanent establishment in India and the services did not make available technical knowledge, skill, know-how or process under the applicable treaty. Professional services covered by the independent professional services article also required a fixed base or relevant presence in India. A retrospective amendment to domestic source rules could not create a withholding obligation for past remittances. Consequently, disallowance for non-deduction of tax was unsustainable. Annual Information Return entries require verification and cannot alone support an addition, while foreign tax credit claims must be examined against supporting evidence before grant. en-us Fri, 18 Mar 2016 00:00:00 +0530 Sat, 16 Jul 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326839 Payments to non-residents for audit, taxation, advisory and related services rendered outside India were not subject to withholding where the recipients had no permanent establishment in India and the services did not make available technical knowledge, skill, know-how or process under the applicable treaty. Professional services covered by the independent professional services article also required a fixed base or relevant presence in India. A retrospective amendment to domestic source rules could not create a withholding obligation for past remittances. Consequently, disallowance for non-deduction of tax was unsustainable. Annual Information Return entries require verification and cannot alone support an addition, while foreign tax credit claims must be examined against supporting evidence before grant. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326839