https://www.taxtmi.com/article/detailed?id=10882 Payments for logistics support provided from outside India do not constitute fees for technical services or royalty under the Income Tax Act or the India-USA DTAA when the services comprise commercial logistics, oversight or connectivity without transfer of technical know how or proprietary processes; similarly, reimbursements for global account management and lease line charges that do not effectuate technical transfer are not taxable as FTS/royalty and therefore are not subject to disallowance for failure to deduct tax at source. en-us Mon, 19 Dec 2022 09:19:55 +0530 Mon, 19 Dec 2022 09:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10882 Payments for logistics support provided from outside India do not constitute fees for technical services or royalty under the Income Tax Act or the India-USA DTAA when the services comprise commercial logistics, oversight or connectivity without transfer of technical know how or proprietary processes; similarly, reimbursements for global account management and lease line charges that do not effectuate technical transfer are not taxable as FTS/royalty and therefore are not subject to disallowance for failure to deduct tax at source. Articles Income Tax Mon, 19 Dec 2022 09:19:55 +0530 https://www.taxtmi.com/article/detailed?id=10882