https://www.taxtmi.com/caselaws?id=465624 Payments made by the assessee to a non-resident certifying body towards assistance in ISO 14001 certification were held not to be "royalty" under s.9(1)(vi) or "fees for technical services" under the applicable DTAA because the services did not "make available" any technical knowledge, skill, know-how, or process enabling independent use by the assessee. The amounts were also not taxable as business profits under Article 7 since the non-resident had no PE/fixed base in India and only a short presence. As the sums were not "chargeable to tax" in India, no TDS was required u/s 195 and the disallowance u/s 40(a)(i) was deleted; the Revenue's appeals were dismissed. en-us Thu, 16 Nov 2017 00:00:00 +0530 Fri, 02 Jan 2026 11:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465624 Payments made by the assessee to a non-resident certifying body towards assistance in ISO 14001 certification were held not to be "royalty" under s.9(1)(vi) or "fees for technical services" under the applicable DTAA because the services did not "make available" any technical knowledge, skill, know-how, or process enabling independent use by the assessee. The amounts were also not taxable as business profits under Article 7 since the non-resident had no PE/fixed base in India and only a short presence. As the sums were not "chargeable to tax" in India, no TDS was required u/s 195 and the disallowance u/s 40(a)(i) was deleted; the Revenue's appeals were dismissed. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465624