https://www.taxtmi.com/caselaws?id=382706 A cost-to-cost reimbursement of expatriate salary, where the employee was employed by the Indian entity and the amount was taxed as salary in his hands, was not fees for technical services in the payer's hands because it did not represent consideration for managerial, technical or consultancy services. Receipts from global information support and allied services were also not royalty, and although the services involved managerial and technical support under domestic law, the India-France DTAA applied because the services did not make available technical knowledge, experience, skill, know-how or processes. The treaty prevailed as the more beneficial provision, so the disputed income was not chargeable and the additions were deleted. en-us Mon, 08 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 06:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382706 A cost-to-cost reimbursement of expatriate salary, where the employee was employed by the Indian entity and the amount was taxed as salary in his hands, was not fees for technical services in the payer's hands because it did not represent consideration for managerial, technical or consultancy services. Receipts from global information support and allied services were also not royalty, and although the services involved managerial and technical support under domestic law, the India-France DTAA applied because the services did not make available technical knowledge, experience, skill, know-how or processes. The treaty prevailed as the more beneficial provision, so the disputed income was not chargeable and the additions were deleted. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382706