https://www.taxtmi.com/caselaws?id=753153 Marketing and liaison functions that involved identifying customers, understanding requirements, and communicating them to the Indian entity for execution were treated as distinct from technical or knowledge-transfer services. Because the assessee was not a party to the end-customer contracts and the commission was paid as a percentage of sales, the receipt did not satisfy the treaty test for fees for included services under Article 12(4) of the India-USA DTAA. The sales commission was therefore not taxable in India as fees for included services and was taxable only as sales commission. en-us Fri, 10 May 2024 00:00:00 +0530 Sat, 25 May 2024 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753153 Marketing and liaison functions that involved identifying customers, understanding requirements, and communicating them to the Indian entity for execution were treated as distinct from technical or knowledge-transfer services. Because the assessee was not a party to the end-customer contracts and the commission was paid as a percentage of sales, the receipt did not satisfy the treaty test for fees for included services under Article 12(4) of the India-USA DTAA. The sales commission was therefore not taxable in India as fees for included services and was taxable only as sales commission. Case-Laws Income Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753153