https://www.taxtmi.com/caselaws?id=59917 Treaty provisions prevailed over the domestic charging and withholding rules to the extent they were more beneficial to the non-resident recipient. Installation and commissioning charges paid to foreign suppliers for machinery were treated as ancillary and subsidiary to the sale of machinery; for the France remittances, no treaty permanent establishment arose and the receipts were not business profits, while for the United Kingdom remittances the services were expressly excluded from fees for technical services. As the income was not chargeable to tax in India under the applicable DTAA provisions, no obligation to deduct tax at source arose under section 195. en-us Fri, 28 Dec 2001 00:00:00 +0530 Tue, 23 Dec 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59917 Treaty provisions prevailed over the domestic charging and withholding rules to the extent they were more beneficial to the non-resident recipient. Installation and commissioning charges paid to foreign suppliers for machinery were treated as ancillary and subsidiary to the sale of machinery; for the France remittances, no treaty permanent establishment arose and the receipts were not business profits, while for the United Kingdom remittances the services were expressly excluded from fees for technical services. As the income was not chargeable to tax in India under the applicable DTAA provisions, no obligation to deduct tax at source arose under section 195. Case-Laws Income Tax Fri, 28 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59917