https://www.taxtmi.com/caselaws?id=435036 Payments by an Indian assessee to a non-resident US company were held not to be royalty or fees for technical or included services because the services did not make available technical knowledge, experience, skill, know-how or processes, and did not transfer any technical plan or design. The Court also applied the treaty source-rule exception, as the services were utilised outside India, so the receipts were not taxable in India on that basis. Accordingly, the assessee was not required to deduct tax at source under Section 195, and the attempted levy under Sections 201(1) and 201(1A) could not stand. No separate substantive finding on limitation altered the result. en-us Fri, 24 Feb 2023 00:00:00 +0530 Fri, 11 Aug 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435036 Payments by an Indian assessee to a non-resident US company were held not to be royalty or fees for technical or included services because the services did not make available technical knowledge, experience, skill, know-how or processes, and did not transfer any technical plan or design. The Court also applied the treaty source-rule exception, as the services were utilised outside India, so the receipts were not taxable in India on that basis. Accordingly, the assessee was not required to deduct tax at source under Section 195, and the attempted levy under Sections 201(1) and 201(1A) could not stand. No separate substantive finding on limitation altered the result. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435036