https://www.taxtmi.com/caselaws?id=293037 Payment for witness testing and certification services to a US resident was not fees for included services under Article 12 of the Indo-US DTAA because the services did not make available technical knowledge, experience, skill, know-how or processes to the payer. The provider only carried out testing and certification for export compliance; the payer was not enabled to perform such services independently. As the amount was not taxable in India under the treaty, no tax was deductible at source and disallowance under section 40(a)(i) could not be sustained. en-us Thu, 24 May 2018 00:00:00 +0530 Wed, 13 Nov 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293037 Payment for witness testing and certification services to a US resident was not fees for included services under Article 12 of the Indo-US DTAA because the services did not make available technical knowledge, experience, skill, know-how or processes to the payer. The provider only carried out testing and certification for export compliance; the payer was not enabled to perform such services independently. As the amount was not taxable in India under the treaty, no tax was deductible at source and disallowance under section 40(a)(i) could not be sustained. Case-Laws Income Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293037