https://www.taxtmi.com/caselaws?id=189667 Remittance for calibration and testing services rendered outside India was not fee for technical services because the non-resident supplied only a test report and did not transfer the underlying process or expertise to the payer. The services did not satisfy the "make available" requirement under Article 12 of the Indo-U.S. DTAA, and the technology used was not passed on. On these facts, the payment was not chargeable to tax as technical fees under the treaty or the Act, so no tax was required to be deducted at source and the payer could not be treated as an assessee in default under sections 201(1) and 201(1A). en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 16 Jan 2017 20:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189667 Remittance for calibration and testing services rendered outside India was not fee for technical services because the non-resident supplied only a test report and did not transfer the underlying process or expertise to the payer. The services did not satisfy the "make available" requirement under Article 12 of the Indo-U.S. DTAA, and the technology used was not passed on. On these facts, the payment was not chargeable to tax as technical fees under the treaty or the Act, so no tax was required to be deducted at source and the payer could not be treated as an assessee in default under sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189667