https://www.taxtmi.com/caselaws?id=382913 Payments to foreign entities for crane hire, specialised repair work and market study services were held to be fee for technical services, because the factual findings showed that the work involved skilled technical functions connected with wind turbine installation and rotor blade repair rather than routine labour or supply services. The Madras HC declined to reappreciate those findings in an appeal under Section 260A of the Income-tax Act, 1961 absent perversity. The DTAA argument did not change the result on the facts found, and the payments remained taxable in India with corresponding tax deduction at source liability. en-us Thu, 04 Jul 2019 00:00:00 +0530 Tue, 20 Jan 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382913 Payments to foreign entities for crane hire, specialised repair work and market study services were held to be fee for technical services, because the factual findings showed that the work involved skilled technical functions connected with wind turbine installation and rotor blade repair rather than routine labour or supply services. The Madras HC declined to reappreciate those findings in an appeal under Section 260A of the Income-tax Act, 1961 absent perversity. The DTAA argument did not change the result on the facts found, and the payments remained taxable in India with corresponding tax deduction at source liability. Case-Laws Income Tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382913