https://www.taxtmi.com/caselaws?id=344605 Payment for detailed designs and drawings supplied by a non-resident was treated as an outright purchase of saleable work product, not a transfer of rights or provision of taxable technical services, so it did not constitute royalty or fees for technical services and no withholding under section 195 arose. Reimbursement of marketing expenses paid to a foreign company was also held to be a pure reimbursement supported by vouchers and certificates, with no separate service element, no business connection or PE in India, and therefore no taxable income in India. On the stated facts, both payments fell outside withholding tax obligations. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 26 Sep 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344605 Payment for detailed designs and drawings supplied by a non-resident was treated as an outright purchase of saleable work product, not a transfer of rights or provision of taxable technical services, so it did not constitute royalty or fees for technical services and no withholding under section 195 arose. Reimbursement of marketing expenses paid to a foreign company was also held to be a pure reimbursement supported by vouchers and certificates, with no separate service element, no business connection or PE in India, and therefore no taxable income in India. On the stated facts, both payments fell outside withholding tax obligations. Case-Laws Income Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344605