https://www.taxtmi.com/caselaws?id=759262 Cross-border IT support, maintenance, back-up, helpdesk, data management, security, network, server and telecom services are not fees for included services under the India-US treaty unless they make available technical knowledge, skill, know-how or processes, or transfer a technical plan or design. Continued dependence on the service provider indicates no enduring technical capability was transferred to the recipient. Such services consequently are not taxable in India as treaty fees for included services or domestic fees for technical services on the stated facts. Differences between Form 26AS and Form 15CA remittance figures require verification against records available with the Assessing Officer. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 05 Jan 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759262 Cross-border IT support, maintenance, back-up, helpdesk, data management, security, network, server and telecom services are not fees for included services under the India-US treaty unless they make available technical knowledge, skill, know-how or processes, or transfer a technical plan or design. Continued dependence on the service provider indicates no enduring technical capability was transferred to the recipient. Such services consequently are not taxable in India as treaty fees for included services or domestic fees for technical services on the stated facts. Differences between Form 26AS and Form 15CA remittance figures require verification against records available with the Assessing Officer. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759262