https://www.taxtmi.com/caselaws?id=372870 Payments of annual maintenance charges to non-resident companies required fresh treaty-based scrutiny to determine whether they constituted fees for technical services, including whether the relevant services satisfied the making available requirement under the applicable DTAA; the matter was remitted for de novo examination. Payments to JQ Network Pte. Ltd. for software licence and equipment supplies also required detailed review to determine whether the consideration was royalty, since the invoices suggested possible hardware with embedded software rather than standalone software; this issue was likewise remitted for fresh consideration. The taxability of either set of payments was not finally decided, and the assessee obtained only procedural relief. en-us Tue, 20 Nov 2018 00:00:00 +0530 Tue, 01 Jan 2019 14:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372870 Payments of annual maintenance charges to non-resident companies required fresh treaty-based scrutiny to determine whether they constituted fees for technical services, including whether the relevant services satisfied the making available requirement under the applicable DTAA; the matter was remitted for de novo examination. Payments to JQ Network Pte. Ltd. for software licence and equipment supplies also required detailed review to determine whether the consideration was royalty, since the invoices suggested possible hardware with embedded software rather than standalone software; this issue was likewise remitted for fresh consideration. The taxability of either set of payments was not finally decided, and the assessee obtained only procedural relief. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372870