https://www.taxtmi.com/caselaws?id=368022 Technical on-call assistance from a foreign associated enterprise was examined under the India-US DTAA to determine whether it was taxable in India and whether withholding and disallowance could follow. Although the support involved remote troubleshooting, diagnosis, emergency assistance and repair, it did not make available technical knowledge, experience, skill, know-how or processes to the recipient. The treaty threshold for fee for technical services was therefore not met, so the payment was not chargeable to tax in India. In the absence of a sum chargeable to tax, no withholding obligation arose and the corresponding disallowance for non-deduction of tax was unsustainable. en-us Thu, 27 Sep 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368022 Technical on-call assistance from a foreign associated enterprise was examined under the India-US DTAA to determine whether it was taxable in India and whether withholding and disallowance could follow. Although the support involved remote troubleshooting, diagnosis, emergency assistance and repair, it did not make available technical knowledge, experience, skill, know-how or processes to the recipient. The treaty threshold for fee for technical services was therefore not met, so the payment was not chargeable to tax in India. In the absence of a sum chargeable to tax, no withholding obligation arose and the corresponding disallowance for non-deduction of tax was unsustainable. Case-Laws Income Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368022