https://www.taxtmi.com/caselaws?id=465643 The dominant issue was whether remittances of professional/membership fees to non-resident group entities, including a Switzerland cooperative, were chargeable to tax in India so as to trigger withholding under s.195 and consequent disallowance under s.40(a)(i). Applying treaty provisions, the ITAT held that the services did not "make available" technical knowledge, experience or skill and therefore were not "fees for technical services"/royalty under the relevant DTAA articles; instead, they constituted business profits taxable only if the recipient had a PE in India, which was absent. Following its earlier orders in the assessee's own cases on identical facts, the ITAT upheld deletion of disallowance; the Revenue's grounds failed. en-us Wed, 02 Aug 2023 00:00:00 +0530 Thu, 01 Jan 2026 13:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465643 The dominant issue was whether remittances of professional/membership fees to non-resident group entities, including a Switzerland cooperative, were chargeable to tax in India so as to trigger withholding under s.195 and consequent disallowance under s.40(a)(i). Applying treaty provisions, the ITAT held that the services did not "make available" technical knowledge, experience or skill and therefore were not "fees for technical services"/royalty under the relevant DTAA articles; instead, they constituted business profits taxable only if the recipient had a PE in India, which was absent. Following its earlier orders in the assessee's own cases on identical facts, the ITAT upheld deletion of disallowance; the Revenue's grounds failed. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465643