https://www.taxtmi.com/caselaws?id=422410 Technical or consultancy payments to a US recipient are taxable in India under treaty provisions only if the services make available technical knowledge, experience, skill, know-how, or processes so the recipient can apply them independently later. On that test, outsourcing charges for patent litigation support were held not to be fees for included services or fees for technical services, because reports and analysis did not transfer usable technical capability, and the disallowance was deleted. Sales commission for commercial solicitation and coordination was also held not taxable, as the services did not make available technical knowledge or skills, and that disallowance was deleted. A year-end provision for professional charges remained subject to tax deduction at source, with protection against double disallowance on reversal. en-us Wed, 27 Apr 2022 00:00:00 +0530 Sat, 14 May 2022 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422410 Technical or consultancy payments to a US recipient are taxable in India under treaty provisions only if the services make available technical knowledge, experience, skill, know-how, or processes so the recipient can apply them independently later. On that test, outsourcing charges for patent litigation support were held not to be fees for included services or fees for technical services, because reports and analysis did not transfer usable technical capability, and the disallowance was deleted. Sales commission for commercial solicitation and coordination was also held not taxable, as the services did not make available technical knowledge or skills, and that disallowance was deleted. A year-end provision for professional charges remained subject to tax deduction at source, with protection against double disallowance on reversal. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422410