https://www.taxtmi.com/caselaws?id=195694 Consideration paid to a French non-resident enterprise for know-how, engineering services, imported equipment, supervision, erection, commissioning and training was examined under the applicable treaty and Income-tax Act. The receipts were treated as not amounting to royalties, because they were not merely for the use of, or right to use, patents, designs, secret processes, formulae or similar rights. The treaty provisions were applied as more beneficial than the domestic law where relevant. However, the agreement also contemplated installation assistance, and the treaty's installation and construction provisions could create a permanent establishment if the required conditions were met. That issue had not been fully examined and required reconsideration. en-us Wed, 23 Feb 1994 00:00:00 +0530 Wed, 08 Nov 2017 11:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195694 Consideration paid to a French non-resident enterprise for know-how, engineering services, imported equipment, supervision, erection, commissioning and training was examined under the applicable treaty and Income-tax Act. The receipts were treated as not amounting to royalties, because they were not merely for the use of, or right to use, patents, designs, secret processes, formulae or similar rights. The treaty provisions were applied as more beneficial than the domestic law where relevant. However, the agreement also contemplated installation assistance, and the treaty's installation and construction provisions could create a permanent establishment if the required conditions were met. That issue had not been fully examined and required reconsideration. Case-Laws Income Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195694