https://www.taxtmi.com/caselaws?id=384122 Article 22(3) of the India-Switzerland DTAA was confined to the specific classes of income expressly listed in that provision and could not be expanded by analogy. Contractual compensation for breach of contract did not fall within those categories, so no withholding tax was deductible on that component. Arbitration and legal costs, being reimbursement of expenses, were not fee for technical services and were likewise outside withholding tax. Interest on the award amount also did not fall within Article 22(3). The treaty objection therefore failed, and the balance amount deposited in execution was to be released to the decree holder without deduction of withholding tax. en-us Wed, 31 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384122 Article 22(3) of the India-Switzerland DTAA was confined to the specific classes of income expressly listed in that provision and could not be expanded by analogy. Contractual compensation for breach of contract did not fall within those categories, so no withholding tax was deductible on that component. Arbitration and legal costs, being reimbursement of expenses, were not fee for technical services and were likewise outside withholding tax. Interest on the award amount also did not fall within Article 22(3). The treaty objection therefore failed, and the balance amount deposited in execution was to be released to the decree holder without deduction of withholding tax. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384122