https://www.taxtmi.com/caselaws?id=349090 Routine aircraft engine maintenance and repair contracts involving repairs, replacement of parts and upkeep of airworthiness were treated as works-contract style payments rather than fees for technical services. On that basis, and because the German recipient had no permanent establishment in India, the receipts were regarded as business income not taxable in India, so no withholding obligation arose under section 195(1) and disallowance under section 40(a)(i) was not justified for those payments. Travelling and accommodation reimbursements required factual verification of the tax deduction position and related breakup, so the issue was sent back for fresh examination by the Assessing Officer. en-us Wed, 04 Oct 2017 00:00:00 +0530 Mon, 14 May 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349090 Routine aircraft engine maintenance and repair contracts involving repairs, replacement of parts and upkeep of airworthiness were treated as works-contract style payments rather than fees for technical services. On that basis, and because the German recipient had no permanent establishment in India, the receipts were regarded as business income not taxable in India, so no withholding obligation arose under section 195(1) and disallowance under section 40(a)(i) was not justified for those payments. Travelling and accommodation reimbursements required factual verification of the tax deduction position and related breakup, so the issue was sent back for fresh examination by the Assessing Officer. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349090