https://www.taxtmi.com/caselaws?id=338938 Consideration for dismantling, packing and loading used machinery was held not to be fees for technical services because the agreement, read as a whole, was a contract for work rather than managerial, technical or consultancy services. Mere use of skilled personnel did not change the character of the payment, so it fell outside section 9(1)(vii) and article 13(4) of the India-Poland DTAA. As the non-resident had no permanent establishment in India and the income arose outside India, no tax was deductible at source under section 195, and the section 201 demand was correctly deleted by the ITAT. en-us Wed, 04 Jan 2017 00:00:00 +0530 Tue, 27 Dec 2022 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338938 Consideration for dismantling, packing and loading used machinery was held not to be fees for technical services because the agreement, read as a whole, was a contract for work rather than managerial, technical or consultancy services. Mere use of skilled personnel did not change the character of the payment, so it fell outside section 9(1)(vii) and article 13(4) of the India-Poland DTAA. As the non-resident had no permanent establishment in India and the income arose outside India, no tax was deductible at source under section 195, and the section 201 demand was correctly deleted by the ITAT. Case-Laws Income Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338938