https://www.taxtmi.com/caselaws?id=328190 Remittance for 3D seismic data interpretation services was examined for withholding tax purposes under section 195 of the Income-tax Act. The service involved interpretation of data supplied by the assessee for exploration work, with deliverables in the form of reports and maps. On the facts, the provider did not transfer technical knowledge, skill or know-how so as to enable the assessee to perform the work independently in future, and the arrangement failed the make available test under the applicable treaty. Although the payment could arguably fall within fees for technical services under domestic law, the treaty position governed taxability. As the sum was not chargeable to tax in India, no withholding obligation arose and the assessee was not to be treated as in default. en-us Wed, 04 May 2016 00:00:00 +0530 Sat, 18 Jun 2016 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328190 Remittance for 3D seismic data interpretation services was examined for withholding tax purposes under section 195 of the Income-tax Act. The service involved interpretation of data supplied by the assessee for exploration work, with deliverables in the form of reports and maps. On the facts, the provider did not transfer technical knowledge, skill or know-how so as to enable the assessee to perform the work independently in future, and the arrangement failed the make available test under the applicable treaty. Although the payment could arguably fall within fees for technical services under domestic law, the treaty position governed taxability. As the sum was not chargeable to tax in India, no withholding obligation arose and the assessee was not to be treated as in default. Case-Laws Income Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328190