https://www.taxtmi.com/caselaws?id=59939 Payments to a non-resident for schematic design, design development, engineering documentation, construction support and field commissioning of water features were treated as fees for included services because the contract, read as a whole, made available technical designs, drawings, specifications and project assistance for use in India. Article 12(4)(b) of the India-USA DTAA applies where technical knowledge, skill, know-how or a technical plan or design is transferred or made available to the recipient, and ownership of the underlying intellectual property is not required. The payment was therefore taxable under the treaty, and deduction of tax at source under section 195 was correctly directed. en-us Fri, 18 Feb 2005 00:00:00 +0530 Thu, 06 Jun 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59939 Payments to a non-resident for schematic design, design development, engineering documentation, construction support and field commissioning of water features were treated as fees for included services because the contract, read as a whole, made available technical designs, drawings, specifications and project assistance for use in India. Article 12(4)(b) of the India-USA DTAA applies where technical knowledge, skill, know-how or a technical plan or design is transferred or made available to the recipient, and ownership of the underlying intellectual property is not required. The payment was therefore taxable under the treaty, and deduction of tax at source under section 195 was correctly directed. Case-Laws Income Tax Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59939