https://www.taxtmi.com/caselaws?id=444792 ITAT Delhi held that commission payments to US-based agents did not constitute fees for technical services under section 9(1)(vii) or India-USA DTAA Article 12(4). The agents merely procured orders and facilitated payments without providing technical, managerial, or consultancy services. Since agents had no permanent establishment in India, were not related parties, and payments were made through proper banking channels, no technical know-how was made available to the assessee. The disallowance under section 40(a)(i) was deleted, ruling in favor of the assessee. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 21 Oct 2023 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444792 ITAT Delhi held that commission payments to US-based agents did not constitute fees for technical services under section 9(1)(vii) or India-USA DTAA Article 12(4). The agents merely procured orders and facilitated payments without providing technical, managerial, or consultancy services. Since agents had no permanent establishment in India, were not related parties, and payments were made through proper banking channels, no technical know-how was made available to the assessee. The disallowance under section 40(a)(i) was deleted, ruling in favor of the assessee. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444792