https://www.taxtmi.com/caselaws?id=762399 Payments for remote troubleshooting, problem diagnosis and off-shore repair to an overseas associated enterprise were not fees for included services under Article 12 of the India-USA DTAA, because the services did not make technical knowledge, skill, experience or know-how available to the Indian recipient for independent future use. The Tribunal's factual finding on this point was accepted, and the Revenue did not show it to be perverse. As a result, the amounts were not subject to tax deduction at source, and disallowance under section 40(a)(i) was unwarranted. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762399 Payments for remote troubleshooting, problem diagnosis and off-shore repair to an overseas associated enterprise were not fees for included services under Article 12 of the India-USA DTAA, because the services did not make technical knowledge, skill, experience or know-how available to the Indian recipient for independent future use. The Tribunal's factual finding on this point was accepted, and the Revenue did not show it to be perverse. As a result, the amounts were not subject to tax deduction at source, and disallowance under section 40(a)(i) was unwarranted. Case-Laws Income Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762399