https://www.taxtmi.com/caselaws?id=756258 Commission earned for procuring sales orders and providing marketing support to a foreign principal was held not to fall within fees for technical services under section 9(1)(vii) or the India-USA DTAA, because the services were sales promotion and business support rather than managerial, technical, or consultancy services. No technical knowledge, skill, know-how, or process was made available to the Indian recipient, so the make available requirement was not satisfied. The receipt was therefore not taxable as fees for technical services, and the substantive issue was decided in favour of the assessee; interest charges followed consequentially. en-us Wed, 10 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756258 Commission earned for procuring sales orders and providing marketing support to a foreign principal was held not to fall within fees for technical services under section 9(1)(vii) or the India-USA DTAA, because the services were sales promotion and business support rather than managerial, technical, or consultancy services. No technical knowledge, skill, know-how, or process was made available to the Indian recipient, so the make available requirement was not satisfied. The receipt was therefore not taxable as fees for technical services, and the substantive issue was decided in favour of the assessee; interest charges followed consequentially. Case-Laws Income Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756258