https://www.taxtmi.com/caselaws?id=306342 Standard subscription-based IFR paper charts, pilot training, and aircraft maintenance and navigation support services were analysed under the fee for technical services and fee for included services provisions. The text states that such payments are not taxable merely because they involve aviation-related input, where there is no human intervention, no transfer of technical know-how, and no making available of technology or enduring technical capability to the recipient. On that basis, withholding under section 195 was not required for these recurring service and subscription arrangements. en-us Tue, 20 Oct 2020 00:00:00 +0530 Mon, 23 Jan 2023 18:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306342 Standard subscription-based IFR paper charts, pilot training, and aircraft maintenance and navigation support services were analysed under the fee for technical services and fee for included services provisions. The text states that such payments are not taxable merely because they involve aviation-related input, where there is no human intervention, no transfer of technical know-how, and no making available of technology or enduring technical capability to the recipient. On that basis, withholding under section 195 was not required for these recurring service and subscription arrangements. Case-Laws Income Tax Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306342