https://www.taxtmi.com/caselaws?id=761264 Sales commission paid to a non-resident was examined under the India-US DTAA and the Income-tax Act to determine whether it constituted fee for included services. The Court applied the "made available" requirement, under which technical knowledge, experience, skill, know-how or processes must be transferred before a payment can fall within that category. It also applied the principle that, where no operations are carried out in India, income cannot be deemed to accrue or arise in India beyond the part attributable to Indian operations. On that basis, the commission was not treated as fee for included services and was not taxable on the Revenue's footing. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761264 Sales commission paid to a non-resident was examined under the India-US DTAA and the Income-tax Act to determine whether it constituted fee for included services. The Court applied the "made available" requirement, under which technical knowledge, experience, skill, know-how or processes must be transferred before a payment can fall within that category. It also applied the principle that, where no operations are carried out in India, income cannot be deemed to accrue or arise in India beyond the part attributable to Indian operations. On that basis, the commission was not treated as fee for included services and was not taxable on the Revenue's footing. Case-Laws Income Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761264