https://www.taxtmi.com/caselaws?id=327186 Group cost recharge payments were treated as a pure reimbursement where the Singapore entity pooled and allocated actual expenses without mark-up or profit element, so no income was embedded in the remittance and section 195 withholding did not arise. The document also explains that Article 12 of the India-Singapore treaty taxes managerial, technical or consultancy services as fees for technical services only when they make available technical knowledge, experience, skill, know-how or processes for independent future use. As that make available condition was not satisfied, the treaty did not classify the payment as fees for technical services, and the treaty position prevailed over the domestic charging provision. en-us Wed, 30 Mar 2016 00:00:00 +0530 Mon, 02 May 2016 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327186 Group cost recharge payments were treated as a pure reimbursement where the Singapore entity pooled and allocated actual expenses without mark-up or profit element, so no income was embedded in the remittance and section 195 withholding did not arise. The document also explains that Article 12 of the India-Singapore treaty taxes managerial, technical or consultancy services as fees for technical services only when they make available technical knowledge, experience, skill, know-how or processes for independent future use. As that make available condition was not satisfied, the treaty did not classify the payment as fees for technical services, and the treaty position prevailed over the domestic charging provision. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327186