https://www.taxtmi.com/caselaws?id=293754 The payments received by DTZ UK from DTZ India are not taxable in India as they do not qualify as "fees for technical services" under Article 13.4 of the India-UK Double Taxation Avoidance Agreement (DTAA), and DTZ UK does not have a Permanent Establishment in India. Therefore, DTZ India is not obligated to deduct tax at source under section 195 of the Income Tax Act on the payments made to DTZ UK as per the service agreement dated 17th February 2011. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Mar 2021 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293754 The payments received by DTZ UK from DTZ India are not taxable in India as they do not qualify as "fees for technical services" under Article 13.4 of the India-UK Double Taxation Avoidance Agreement (DTAA), and DTZ UK does not have a Permanent Establishment in India. Therefore, DTZ India is not obligated to deduct tax at source under section 195 of the Income Tax Act on the payments made to DTZ UK as per the service agreement dated 17th February 2011. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293754