https://www.taxtmi.com/caselaws?id=407599 Payments to the Federal Aviation Administration were treated as commercial receipts, so sovereign immunity did not exempt them from tax deduction at source. The Tribunal also held that reimbursement character alone did not determine taxability; the relevant test remained whether the underlying sum was chargeable to tax in India. On the treaty issue, the services did not make available technical knowledge and did not amount to transfer of a technical plan or design, so they were not fees for included services under Article 12(4)(b) of the Indo-US DTAA or section 9(1)(vii). en-us Tue, 04 May 2021 00:00:00 +0530 Sat, 15 May 2021 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407599 Payments to the Federal Aviation Administration were treated as commercial receipts, so sovereign immunity did not exempt them from tax deduction at source. The Tribunal also held that reimbursement character alone did not determine taxability; the relevant test remained whether the underlying sum was chargeable to tax in India. On the treaty issue, the services did not make available technical knowledge and did not amount to transfer of a technical plan or design, so they were not fees for included services under Article 12(4)(b) of the Indo-US DTAA or section 9(1)(vii). Case-Laws Income Tax Tue, 04 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407599