https://www.taxtmi.com/caselaws?id=337474 Payments to non-resident service providers for bio-analytical, bioequivalence and clinical trial services were not fees for technical or included services because the treaty "make available" test was not met: the services involved specialised outsourced work, but did not transfer technical knowledge or skill enabling independent future performance by the recipient, so no withholding tax arose. Payment for online access to a scientific database was also not royalty, because the payer received only limited access to copyrighted material and no right to use the copyright itself, so no withholding obligation arose. The Revenue's appeal failed and the withholding tax demand was sustained in favour of the assessee. en-us Tue, 03 Jan 2017 00:00:00 +0530 Tue, 10 Jan 2017 07:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337474 Payments to non-resident service providers for bio-analytical, bioequivalence and clinical trial services were not fees for technical or included services because the treaty "make available" test was not met: the services involved specialised outsourced work, but did not transfer technical knowledge or skill enabling independent future performance by the recipient, so no withholding tax arose. Payment for online access to a scientific database was also not royalty, because the payer received only limited access to copyrighted material and no right to use the copyright itself, so no withholding obligation arose. The Revenue's appeal failed and the withholding tax demand was sustained in favour of the assessee. Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337474