https://www.taxtmi.com/caselaws?id=6587 Fees paid to a non-resident consultant for analysing and testing samples with reports supplied for use in an Indian business were treated as fees for technical services, because the work was managerial, technical or consultancy in nature and did not fall within the statutory exclusion for services used outside India or for earning foreign-source income. The consideration was therefore deemed to accrue or arise in India, and withholding under section 195 applied. For tax deduction at source, the applicable rate was to be determined by comparing the domestic rate with the treaty rate under Article 12, and the lower, more beneficial rate would govern. en-us Fri, 09 Sep 2005 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6587 Fees paid to a non-resident consultant for analysing and testing samples with reports supplied for use in an Indian business were treated as fees for technical services, because the work was managerial, technical or consultancy in nature and did not fall within the statutory exclusion for services used outside India or for earning foreign-source income. The consideration was therefore deemed to accrue or arise in India, and withholding under section 195 applied. For tax deduction at source, the applicable rate was to be determined by comparing the domestic rate with the treaty rate under Article 12, and the lower, more beneficial rate would govern. Case-Laws Income Tax Fri, 09 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6587