https://www.taxtmi.com/caselaws?id=330782 Clause 7 of the India-France tax treaty protocol is self-operative and can import the more restrictive scope of a later OECD treaty without any separate notification. On that basis, managerial services rendered by the French enterprise fell outside the definition of fees for technical services under the India-UK treaty, so withholding tax under section 195 was not attracted and the related tax demand could not stand. Because the revenue case rested on fees for technical services rather than business profits, the permanent establishment issue did not survive for consideration, and no further make-available analysis was required. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 23 Jul 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330782 Clause 7 of the India-France tax treaty protocol is self-operative and can import the more restrictive scope of a later OECD treaty without any separate notification. On that basis, managerial services rendered by the French enterprise fell outside the definition of fees for technical services under the India-UK treaty, so withholding tax under section 195 was not attracted and the related tax demand could not stand. Because the revenue case rested on fees for technical services rather than business profits, the permanent establishment issue did not survive for consideration, and no further make-available analysis was required. Case-Laws Income Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330782