https://www.taxtmi.com/caselaws?id=440280 A later CBDT circular was treated as unable to retrospectively add a separate notification requirement for invoking a most-favoured-nation clause, so the more restrictive fees for technical services definition from the India-Portugal treaty could be applied for the relevant year under the India-Belgium arrangement. The document also applies the make available test to installation, supervision and commissioning services, stating that such payments are not fees for technical services unless technical knowledge, skill, know-how or process is transferred so the recipient can perform the service independently. On that reasoning, the remittance was not taxable as fees for technical services and no tax deduction was required. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 05 Feb 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440280 A later CBDT circular was treated as unable to retrospectively add a separate notification requirement for invoking a most-favoured-nation clause, so the more restrictive fees for technical services definition from the India-Portugal treaty could be applied for the relevant year under the India-Belgium arrangement. The document also applies the make available test to installation, supervision and commissioning services, stating that such payments are not fees for technical services unless technical knowledge, skill, know-how or process is transferred so the recipient can perform the service independently. On that reasoning, the remittance was not taxable as fees for technical services and no tax deduction was required. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440280