https://www.taxtmi.com/caselaws?id=376309 Payments for erection, commissioning and repair services rendered abroad for wind-power projects were treated as taxable in India as technical or consultancy services, so the withholding obligation and section 201 consequences were sustained. By contrast, consideration paid for software was characterised as a right to use software rather than royalty, and no default for tax deduction at source arose on that payment. Remittance for a wind-energy market study was also treated as taxable in India as consultancy or technical services, including information based on commercial experience, with withholding liability maintained. The appeal thus succeeded only on the software-payment issue. en-us Thu, 28 Feb 2019 00:00:00 +0530 Wed, 06 Mar 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376309 Payments for erection, commissioning and repair services rendered abroad for wind-power projects were treated as taxable in India as technical or consultancy services, so the withholding obligation and section 201 consequences were sustained. By contrast, consideration paid for software was characterised as a right to use software rather than royalty, and no default for tax deduction at source arose on that payment. Remittance for a wind-energy market study was also treated as taxable in India as consultancy or technical services, including information based on commercial experience, with withholding liability maintained. The appeal thus succeeded only on the software-payment issue. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376309