https://www.taxtmi.com/caselaws?id=377831 Testing charges paid to a Spanish non-resident for services performed outside India were not fee for technical services under the India-Spain DTAA because the protocol imported the more restrictive India-UK treaty definition. As the Spanish recipient had no permanent establishment in India, the Tribunal held that the payment fell outside the scope of fee for technical services and section 195 withholding was not triggered. Consequentially, the disallowance under section 40(a)(ia) could not be sustained. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 03 Apr 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377831 Testing charges paid to a Spanish non-resident for services performed outside India were not fee for technical services under the India-Spain DTAA because the protocol imported the more restrictive India-UK treaty definition. As the Spanish recipient had no permanent establishment in India, the Tribunal held that the payment fell outside the scope of fee for technical services and section 195 withholding was not triggered. Consequentially, the disallowance under section 40(a)(ia) could not be sustained. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377831