https://www.taxtmi.com/caselaws?id=424521 Advisory assistance and review services for hotel design and construction were examined under the Indo-US DTAA "fees for included services" test and the domestic concept of fees for technical services. The services were found to be limited to review of design documents, comparison with standards, and suggestions for improvement, without any transfer of technical know-how, technical plan, or design, and without enabling the recipient to use the skill independently after the engagement ended. On that basis, the payment was treated as outside both the treaty and domestic tax classifications, and the related withholding and demand consequences did not survive. en-us Wed, 22 Jun 2022 00:00:00 +0530 Sat, 02 Jul 2022 09:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424521 Advisory assistance and review services for hotel design and construction were examined under the Indo-US DTAA "fees for included services" test and the domestic concept of fees for technical services. The services were found to be limited to review of design documents, comparison with standards, and suggestions for improvement, without any transfer of technical know-how, technical plan, or design, and without enabling the recipient to use the skill independently after the engagement ended. On that basis, the payment was treated as outside both the treaty and domestic tax classifications, and the related withholding and demand consequences did not survive. Case-Laws Income Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424521