https://www.taxtmi.com/caselaws?id=365792 Under the India-USA DTAA, management, financial, legal, public relations, treasury and risk management services are taxable in India as "fee for included services" only when technical knowledge, experience, skill, know-how or processes are made available to the recipient. Mere advisory or managerial assistance, without transfer of technology or independently usable technical know-how, does not satisfy that treaty test, so the payments are not chargeable to tax in India where there is no permanent establishment. If no tax is chargeable on the remittance, no withholding obligation arises under Section 195, and consequential disallowance and proceedings under Section 201 cannot be sustained. en-us Thu, 09 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365792 Under the India-USA DTAA, management, financial, legal, public relations, treasury and risk management services are taxable in India as "fee for included services" only when technical knowledge, experience, skill, know-how or processes are made available to the recipient. Mere advisory or managerial assistance, without transfer of technology or independently usable technical know-how, does not satisfy that treaty test, so the payments are not chargeable to tax in India where there is no permanent establishment. If no tax is chargeable on the remittance, no withholding obligation arises under Section 195, and consequential disallowance and proceedings under Section 201 cannot be sustained. Case-Laws Income Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365792