https://www.taxtmi.com/caselaws?id=800408 Referral commission earned for identifying potential customers, calculated as a fixed percentage of sales concluded by the Indian group entity, does not constitute fees for technical services where no technical or consultancy service is provided. Article 12(5)(b) of the India-Netherlands Tax Treaty requires services to make available technical knowledge, experience, skill, know-how or processes, or to involve developing and transferring a technical plan or design. Without such transfer, the commission is business income and is not taxable in India absent a permanent establishment. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800408 Referral commission earned for identifying potential customers, calculated as a fixed percentage of sales concluded by the Indian group entity, does not constitute fees for technical services where no technical or consultancy service is provided. Article 12(5)(b) of the India-Netherlands Tax Treaty requires services to make available technical knowledge, experience, skill, know-how or processes, or to involve developing and transferring a technical plan or design. Without such transfer, the commission is business income and is not taxable in India absent a permanent establishment. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800408