https://www.taxtmi.com/caselaws?id=329506 Bio-analytical testing performed outside India by non-resident entities was not taxable as fees for included services because the reports did not make available technical knowledge, experience, skill, know-how or processes to the recipient for independent use. The DTAA, being more beneficial, prevailed over domestic law, so no income arose in India under Article 12(4)(b). As the payment was not chargeable to tax in India, no obligation to deduct tax at source arose under section 195, and the consequential demand under section 201(1) and 201(1A) was unsustainable. The deletion of the demand was upheld. en-us Mon, 30 Nov 2015 00:00:00 +0530 Mon, 04 Jul 2016 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329506 Bio-analytical testing performed outside India by non-resident entities was not taxable as fees for included services because the reports did not make available technical knowledge, experience, skill, know-how or processes to the recipient for independent use. The DTAA, being more beneficial, prevailed over domestic law, so no income arose in India under Article 12(4)(b). As the payment was not chargeable to tax in India, no obligation to deduct tax at source arose under section 195, and the consequential demand under section 201(1) and 201(1A) was unsustainable. The deletion of the demand was upheld. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329506