https://www.taxtmi.com/caselaws?id=31390 Under Article 13(4)(c) of the India-UK treaty, technical or consultancy services are taxable as fees for technical services only if they "make available" technical knowledge, experience, skill, know-how or processes so the recipient can use them independently later. Applying that test, the service fee under the Global Management Services Agreement had mixed components: some services were managerial or did not make available knowledge, while others, including software training, accounting skill feedback, tax planning advice, and systems design or IT policy implementation, did satisfy the treaty test. The fee was therefore not wholly taxable, and withholding could not be ruled on in blanket terms; the extent and rate had to be determined under section 195. en-us Wed, 05 Nov 2008 00:00:00 +0530 Wed, 31 Dec 2008 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31390 Under Article 13(4)(c) of the India-UK treaty, technical or consultancy services are taxable as fees for technical services only if they "make available" technical knowledge, experience, skill, know-how or processes so the recipient can use them independently later. Applying that test, the service fee under the Global Management Services Agreement had mixed components: some services were managerial or did not make available knowledge, while others, including software training, accounting skill feedback, tax planning advice, and systems design or IT policy implementation, did satisfy the treaty test. The fee was therefore not wholly taxable, and withholding could not be ruled on in blanket terms; the extent and rate had to be determined under section 195. Case-Laws Income Tax Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31390