https://www.taxtmi.com/caselaws?id=332083 Educational program receipts received by a non-profit public benefit corporation were not chargeable to tax in India as fees for included services or royalty under the India-US tax treaty, and were also outside section 9(1)(vii); accordingly, no withholding obligation arose under section 195. The activity was characterised as educational rather than business, and the treaty framework did not support taxing the program fee on that basis. The short teaching activity in India also did not create a permanent establishment, because there was no fixed place of business or other PE under Article 5. The receipts were therefore not taxable in India, and no PE was found. en-us Tue, 12 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332083 Educational program receipts received by a non-profit public benefit corporation were not chargeable to tax in India as fees for included services or royalty under the India-US tax treaty, and were also outside section 9(1)(vii); accordingly, no withholding obligation arose under section 195. The activity was characterised as educational rather than business, and the treaty framework did not support taxing the program fee on that basis. The short teaching activity in India also did not create a permanent establishment, because there was no fixed place of business or other PE under Article 5. The receipts were therefore not taxable in India, and no PE was found. Case-Laws Income Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332083