https://www.taxtmi.com/caselaws?id=384603 Payments to Swiss resident scientists for independent scientific services were treated as independent personal services under Article 14 of the India-Swiss DTAA, not as fees for technical services under Article 12, because Article 12 excludes amounts covered by Article 14. As the recipients had no fixed base in India and had not stayed in India for 183 days or more, the income was taxable only in the state of residence. Consequently, the payer had no obligation to deduct tax at source under section 195, and the disallowance under section 40(a)(i) was held unsustainable and deleted. en-us Fri, 14 Jun 2019 00:00:00 +0530 Mon, 19 Aug 2019 07:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384603 Payments to Swiss resident scientists for independent scientific services were treated as independent personal services under Article 14 of the India-Swiss DTAA, not as fees for technical services under Article 12, because Article 12 excludes amounts covered by Article 14. As the recipients had no fixed base in India and had not stayed in India for 183 days or more, the income was taxable only in the state of residence. Consequently, the payer had no obligation to deduct tax at source under section 195, and the disallowance under section 40(a)(i) was held unsustainable and deleted. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384603