https://www.taxtmi.com/caselaws?id=279916 Payments to a US resident service provider are taxable as fees for included services under Article 12(4) of the India-US DTAA only if they make available technical knowledge, experience, skill, know-how or processes to the recipient for independent future use. Services for evaluating LNG vaporization options and recommending a suitable scheme involved technical expertise, but the record did not show that any technology or know-how was made available to the assessee. Mere use of technical input by the provider was insufficient, so no tax was deductible at source and the disallowance under section 40(a)(i) was deleted. en-us Fri, 06 Apr 2018 00:00:00 +0530 Thu, 11 Apr 2019 05:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279916 Payments to a US resident service provider are taxable as fees for included services under Article 12(4) of the India-US DTAA only if they make available technical knowledge, experience, skill, know-how or processes to the recipient for independent future use. Services for evaluating LNG vaporization options and recommending a suitable scheme involved technical expertise, but the record did not show that any technology or know-how was made available to the assessee. Mere use of technical input by the provider was insufficient, so no tax was deductible at source and the disallowance under section 40(a)(i) was deleted. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279916