https://www.taxtmi.com/caselaws?id=332242 The Tribunal upheld the decision that the services provided by the non-resident individual to an Indian entity were professional services under Article 15 of the India-USA DTAA, not technical services under Article 12(4). As the conditions for taxability under Article 15 were not satisfied, the income was not taxable in India. The appeal by the Assessing Officer was dismissed, and the cross-objection by the assessee was considered infructuous. 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 The Tribunal upheld the decision that the services provided by the non-resident individual to an Indian entity were professional services under Article 15 of the India-USA DTAA, not technical services under Article 12(4). As the conditions for taxability under Article 15 were not satisfied, the income was not taxable in India. The appeal by the Assessing Officer was dismissed, and the cross-objection by the assessee was considered infructuous. Case-Laws Income Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332242