https://www.taxtmi.com/caselaws?id=366326 The Tribunal allowed the assessee's appeal, determining that payments to Fair Isaac Corporation were not taxable in India under the India-USA DTAA. Consequently, the assessee was not in default for failing to withhold tax under Sections 201(1) and 201(1A). The Tribunal's decision hinged on the classification of payments as not constituting "royalty" or "fees for technical services" under the DTAA, and the absence of a Permanent Establishment of Fair Isaac in India. en-us Thu, 23 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 08:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366326 The Tribunal allowed the assessee's appeal, determining that payments to Fair Isaac Corporation were not taxable in India under the India-USA DTAA. Consequently, the assessee was not in default for failing to withhold tax under Sections 201(1) and 201(1A). The Tribunal's decision hinged on the classification of payments as not constituting "royalty" or "fees for technical services" under the DTAA, and the absence of a Permanent Establishment of Fair Isaac in India. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366326