https://www.taxtmi.com/caselaws?id=792282 Repair and overhaul charges paid to non-resident vendors for helicopter parts were treated as not constituting fees for technical services where the relevant DTAAs contained a make available condition. Because the services were performed abroad without transferring technical knowledge, skill, or know-how to the assessee, the receipts were not chargeable to tax in India. The treaty provisions prevailed over the domestic charging provisions under section 90(2), so section 195 withholding was not attracted. On that basis, disallowance under section 40(a)(i) was unsustainable. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792282 Repair and overhaul charges paid to non-resident vendors for helicopter parts were treated as not constituting fees for technical services where the relevant DTAAs contained a make available condition. Because the services were performed abroad without transferring technical knowledge, skill, or know-how to the assessee, the receipts were not chargeable to tax in India. The treaty provisions prevailed over the domestic charging provisions under section 90(2), so section 195 withholding was not attracted. On that basis, disallowance under section 40(a)(i) was unsustainable. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792282