https://www.taxtmi.com/caselaws?id=771437 Payments by an Indian permanent establishment to its foreign head office for project identification, technical feasibility analysis, presentations, price negotiation, supervision and monitoring were treated as fees for technical services under Article 12 of the Indo-US DTAA and section 9(1)(vii). The services were substantive technical and managerial functions performed for Indian operations, not a mere reimbursement or informal review, and they satisfied the treaty test of making available technical knowledge, experience, skill, know-how or processes. As tax was not deducted under section 195, the payment was taxable in India and the corresponding expenditure was disallowed under section 40(a)(i). en-us Thu, 22 May 2025 00:00:00 +0530 Mon, 26 May 2025 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771437 Payments by an Indian permanent establishment to its foreign head office for project identification, technical feasibility analysis, presentations, price negotiation, supervision and monitoring were treated as fees for technical services under Article 12 of the Indo-US DTAA and section 9(1)(vii). The services were substantive technical and managerial functions performed for Indian operations, not a mere reimbursement or informal review, and they satisfied the treaty test of making available technical knowledge, experience, skill, know-how or processes. As tax was not deducted under section 195, the payment was taxable in India and the corresponding expenditure was disallowed under section 40(a)(i). Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771437