https://www.taxtmi.com/caselaws?id=341489 Treaty-based taxability of cross-border service and software payments turned on the absence of a permanent establishment and, for fees for technical services, the relevant make available requirement. Remittances for commissioning, modification, reflash, installation and brokerage-related services to Thailand, US, UK, Swedish and French recipients were treated as non-taxable under the applicable treaties where technical knowledge was not made available and treaty provisions prevailed over domestic characterisation. Professional service payments to individual recipients were instead examined under independent personal services, and were not taxable in India on the facts found. Software installation, configuration and licence-related payments were also held not to be royalty or fees for technical services, while one residual remittance issue was remanded for fresh adjudication. en-us Tue, 31 Jan 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341489 Treaty-based taxability of cross-border service and software payments turned on the absence of a permanent establishment and, for fees for technical services, the relevant make available requirement. Remittances for commissioning, modification, reflash, installation and brokerage-related services to Thailand, US, UK, Swedish and French recipients were treated as non-taxable under the applicable treaties where technical knowledge was not made available and treaty provisions prevailed over domestic characterisation. Professional service payments to individual recipients were instead examined under independent personal services, and were not taxable in India on the facts found. Software installation, configuration and licence-related payments were also held not to be royalty or fees for technical services, while one residual remittance issue was remanded for fresh adjudication. Case-Laws Income Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341489