https://www.taxtmi.com/caselaws?id=184605 Technical services payments to a UK non-resident were treated as fees for technical services, and the proportion of the sum payable was examined under the withholding provisions. Because the services fell within article 13 of the India-UK tax treaty, tax deduction at source applied at the treaty rate on the gross amount of the fees, namely 15 per cent. Tax paid under the approved arrangement was not included in income by virtue of the Income-tax Act exemption for such payments. en-us Tue, 05 Jan 1999 00:00:00 +0530 Wed, 13 Jul 2016 17:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184605 Technical services payments to a UK non-resident were treated as fees for technical services, and the proportion of the sum payable was examined under the withholding provisions. Because the services fell within article 13 of the India-UK tax treaty, tax deduction at source applied at the treaty rate on the gross amount of the fees, namely 15 per cent. Tax paid under the approved arrangement was not included in income by virtue of the Income-tax Act exemption for such payments. Case-Laws Income Tax Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184605