https://www.taxtmi.com/caselaws?id=754203 Sales commission for marketing and promotional services was held not taxable in India as fees for technical services. The activity was characterised as that of an authorised business partner facilitating promotion and procurement of orders, rather than technical, managerial or consultancy services, so it did not satisfy section 9(1)(vii) of the Income-tax Act, 1961. The commission also fell outside Article 12 of the India-USA DTAA because the make available condition was not met. The decision followed earlier coordinate bench rulings in the assessee's own case and the payer's case on identical commission receipts, resulting in the issue being decided in favour of the assessee. en-us Mon, 20 May 2024 00:00:00 +0530 Tue, 04 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754203 Sales commission for marketing and promotional services was held not taxable in India as fees for technical services. The activity was characterised as that of an authorised business partner facilitating promotion and procurement of orders, rather than technical, managerial or consultancy services, so it did not satisfy section 9(1)(vii) of the Income-tax Act, 1961. The commission also fell outside Article 12 of the India-USA DTAA because the make available condition was not met. The decision followed earlier coordinate bench rulings in the assessee's own case and the payer's case on identical commission receipts, resulting in the issue being decided in favour of the assessee. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754203