https://www.taxtmi.com/caselaws?id=307761 Tax deduction at source from payments to non-residents arises only where the sum is chargeable to tax in India. For consultancy and design services, the treaty-based fees for technical services test was not met because no technical knowledge, skill, know-how or process was made available to the payer for independent future use; those payments were therefore not taxable. Brokerage paid to non-resident brokers for services rendered outside India was treated as commission, with no established business connection or technical element in India, and was also not taxable. Cost-to-cost reimbursements without markup or income element followed the tax character of the underlying payments and were not separately subject to withholding. en-us Tue, 24 Jan 2023 00:00:00 +0530 Wed, 18 Dec 2024 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307761 Tax deduction at source from payments to non-residents arises only where the sum is chargeable to tax in India. For consultancy and design services, the treaty-based fees for technical services test was not met because no technical knowledge, skill, know-how or process was made available to the payer for independent future use; those payments were therefore not taxable. Brokerage paid to non-resident brokers for services rendered outside India was treated as commission, with no established business connection or technical element in India, and was also not taxable. Cost-to-cost reimbursements without markup or income element followed the tax character of the underlying payments and were not separately subject to withholding. Case-Laws Income Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307761