https://www.taxtmi.com/caselaws?id=465783 The dominant issue was whether payments made to a US Government agency for product testing certificates constituted "fees for technical/included services" under the Act/India-USA DTAA, attracting withholding under s.195 and disallowance under s.40(a)(i). The Tribunal held that the consideration was only for testing charges and did not "make available" any technical knowledge, skill, or process to the payer; mere rendering of services without transfer of enabling technical know-how falls outside Art. 12(4)(b). Further, the recipient had no PE in India, so the receipts were not taxable in India. Consequently, s.195 withholding and s.40(a)(i) disallowance were held inapplicable and the appeal was allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 08 Jan 2026 21:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465783 The dominant issue was whether payments made to a US Government agency for product testing certificates constituted "fees for technical/included services" under the Act/India-USA DTAA, attracting withholding under s.195 and disallowance under s.40(a)(i). The Tribunal held that the consideration was only for testing charges and did not "make available" any technical knowledge, skill, or process to the payer; mere rendering of services without transfer of enabling technical know-how falls outside Art. 12(4)(b). Further, the recipient had no PE in India, so the receipts were not taxable in India. Consequently, s.195 withholding and s.40(a)(i) disallowance were held inapplicable and the appeal was allowed. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465783