https://www.taxtmi.com/caselaws?id=459576 Payments to non-resident certification and related service providers for services performed outside India were not chargeable to tax in India where the recipients had no permanent establishment in India and the services did not make available technical knowledge, experience, skill, know-how or a process to the assessee under the treaty. As the sums were not chargeable, section 195 withholding was not attracted and disallowance under section 40(a)(i) could not be sustained. The analysis also noted consistency, because similar expenses had been accepted in earlier and later years on the same factual basis. The expenditure was therefore deductible. en-us Tue, 15 Jan 2019 00:00:00 +0530 Wed, 18 Dec 2024 19:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459576 Payments to non-resident certification and related service providers for services performed outside India were not chargeable to tax in India where the recipients had no permanent establishment in India and the services did not make available technical knowledge, experience, skill, know-how or a process to the assessee under the treaty. As the sums were not chargeable, section 195 withholding was not attracted and disallowance under section 40(a)(i) could not be sustained. The analysis also noted consistency, because similar expenses had been accepted in earlier and later years on the same factual basis. The expenditure was therefore deductible. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459576