https://www.taxtmi.com/caselaws?id=35118 The India-USA DTAA applied because the University of Texas institute was a U.S. resident for treaty purposes, even though some income was exempt, since liability to tax on non-exempt income and filing obligations supported residency. Payments for the ATAC programme were not taxable in India as fees for included services because the services involved training, assessment, reporting, and business support without making available technical knowledge, skill, know-how, or processes to the recipient; they also were not business profits because the university had no permanent establishment in India. As the sums were not chargeable to tax in India, FICCI had no obligation to withhold tax under Section 195. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 01 Feb 2013 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35118 The India-USA DTAA applied because the University of Texas institute was a U.S. resident for treaty purposes, even though some income was exempt, since liability to tax on non-exempt income and filing obligations supported residency. Payments for the ATAC programme were not taxable in India as fees for included services because the services involved training, assessment, reporting, and business support without making available technical knowledge, skill, know-how, or processes to the recipient; they also were not business profits because the university had no permanent establishment in India. As the sums were not chargeable to tax in India, FICCI had no obligation to withhold tax under Section 195. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35118