https://www.taxtmi.com/caselaws?id=793804 Fees for technical services paid to a non-resident were treated as taxable at the more beneficial 10% domestic rate under section 115A(1)(b), rather than 15% under the India-USA DTAA, because the remittance was permitted under the RBI framework and no separate approval was shown to be required. On that basis, section 90(2) was applied to prefer the lower domestic rate. The separate issue of health and education cess was resolved against the assessee, and cess was upheld over the treaty rate. The principal rate dispute therefore went in the assessee's favour, but only partial relief followed because the cess challenge failed. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 13:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793804 Fees for technical services paid to a non-resident were treated as taxable at the more beneficial 10% domestic rate under section 115A(1)(b), rather than 15% under the India-USA DTAA, because the remittance was permitted under the RBI framework and no separate approval was shown to be required. On that basis, section 90(2) was applied to prefer the lower domestic rate. The separate issue of health and education cess was resolved against the assessee, and cess was upheld over the treaty rate. The principal rate dispute therefore went in the assessee's favour, but only partial relief followed because the cess challenge failed. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793804