https://www.taxtmi.com/caselaws?id=770002 The Tribunal considered whether tax was required to be deducted at source on remittances to a USA-based subsidiary and a non-resident sales consultant. It held that the subsidiary's services did not satisfy the treaty "make available" test for technical knowledge or know-how, so the payment was not taxable in India as fees for included services. It also held that the sales commission was not taxable in India as technical, consultancy or professional income because the recipient had no fixed base in India and had not stayed in India for the required period. As no tax liability arose in India, there was no TDS obligation and the assessee could not be treated as in default. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 15:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770002 The Tribunal considered whether tax was required to be deducted at source on remittances to a USA-based subsidiary and a non-resident sales consultant. It held that the subsidiary's services did not satisfy the treaty "make available" test for technical knowledge or know-how, so the payment was not taxable in India as fees for included services. It also held that the sales commission was not taxable in India as technical, consultancy or professional income because the recipient had no fixed base in India and had not stayed in India for the required period. As no tax liability arose in India, there was no TDS obligation and the assessee could not be treated as in default. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770002