https://www.taxtmi.com/caselaws?id=60369 Consultancy fees paid to a non-resident scientist were treated as professional services/independent personal services under the Indo-US treaty, not as fees for included services. Because Article 12(5) excluded such independent personal services from Article 12(4), the payment was not taxable as included services. Taxability under Article 15 also failed since no fixed base was regularly available in India and the non-resident did not stay in India for 90 days or more. As the remittance was not chargeable to tax in India, no withholding obligation arose under section 195. en-us Wed, 16 Oct 2002 00:00:00 +0530 Thu, 25 Dec 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60369 Consultancy fees paid to a non-resident scientist were treated as professional services/independent personal services under the Indo-US treaty, not as fees for included services. Because Article 12(5) excluded such independent personal services from Article 12(4), the payment was not taxable as included services. Taxability under Article 15 also failed since no fixed base was regularly available in India and the non-resident did not stay in India for 90 days or more. As the remittance was not chargeable to tax in India, no withholding obligation arose under section 195. Case-Laws Income Tax Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60369