https://www.taxtmi.com/caselaws?id=422510 Payments to non-resident student-recruitment agents were treated as marketing commissions, not fee for technical services, because the agents only promoted courses, referred students, and worked outside India. Ph.D. thesis evaluation payments were also outside fee for technical services, as evaluators merely applied academic expertise to assess work and did not render technical services to the payer. Faculty development payments for training and skill-upgradation were likewise excluded, with the treaty provision and absence of a permanent establishment preventing Indian taxation. The controlling test was whether the non-resident income was chargeable to tax in India; if not, no withholding obligation arose. en-us Thu, 05 May 2022 00:00:00 +0530 Sat, 20 Aug 2022 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422510 Payments to non-resident student-recruitment agents were treated as marketing commissions, not fee for technical services, because the agents only promoted courses, referred students, and worked outside India. Ph.D. thesis evaluation payments were also outside fee for technical services, as evaluators merely applied academic expertise to assess work and did not render technical services to the payer. Faculty development payments for training and skill-upgradation were likewise excluded, with the treaty provision and absence of a permanent establishment preventing Indian taxation. The controlling test was whether the non-resident income was chargeable to tax in India; if not, no withholding obligation arose. Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422510