https://www.taxtmi.com/caselaws?id=12411 Remittances for erection, assembly and commissioning services were treated as falling within the treaty provisions on independent professional services. Because the technicians remained in India for less than 90 days and the foreign company had no permanent establishment in India, the income was held not taxable in India under the applicable Double Taxation Avoidance Agreement. No obligation to deduct tax at source arose on the remittances, and the assessee was not liable to withhold tax under section 195(2). en-us Wed, 22 May 2002 00:00:00 +0530 Wed, 24 Feb 2010 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12411 Remittances for erection, assembly and commissioning services were treated as falling within the treaty provisions on independent professional services. Because the technicians remained in India for less than 90 days and the foreign company had no permanent establishment in India, the income was held not taxable in India under the applicable Double Taxation Avoidance Agreement. No obligation to deduct tax at source arose on the remittances, and the assessee was not liable to withhold tax under section 195(2). Case-Laws Income Tax Wed, 22 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12411