https://www.taxtmi.com/caselaws?id=332242 Software development and related technical services rendered by a non-resident individual were treated as professional services under Article 15 of the India-USA DTAA, because that provision was read broadly and not as confined to named professions. On that characterisation, Article 12(5)(e) excluded the consideration from fees for included services, so taxability under Article 12(4) failed. Article 15 taxation also did not apply because there was no fixed base in India and the stay condition was not met. The income was therefore not taxable in India, and the Revenue's appeal failed. en-us Thu, 04 Aug 2016 00:00:00 +0530 Tue, 13 Sep 2016 13:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332242 Software development and related technical services rendered by a non-resident individual were treated as professional services under Article 15 of the India-USA DTAA, because that provision was read broadly and not as confined to named professions. On that characterisation, Article 12(5)(e) excluded the consideration from fees for included services, so taxability under Article 12(4) failed. Article 15 taxation also did not apply because there was no fixed base in India and the stay condition was not met. The income was therefore not taxable in India, and the Revenue's appeal failed. Case-Laws Income Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332242