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2014 (10) TMI 100 - HC - Income TaxFees for technical services paid, taxable or not – No Permanent Establishment in India - Whether the Tribunal was correct in holding that as technology, experience or skill has not been made available to the assessee as per Article 12(4) of DTAA between India and Singapore, the payments made by the assessee were not liable to be taxed under the head "fees for technical services – Held that:- Assessee is engaged in marketing and support system of hardware and software products - The material on record do not disclose that Sun Singapore has made available to the assessee its technical knowledge, experience or skill - the Tribunal rightly held that, as Sun Singapore is not having any permanent establishment and that Sun Singapore has not made available the technical knowledge, experience or skill, the payments made by assessee to Sun Singapore were not required to be taxed under the head "business" and is not taxable in view of Article 7 of DTAA between India and Singapore – relying upon Commissioner of Income Tax and others Vs. De Beers India Minerals (P) Ltd. [2012 (5) TMI 191 - KARNATAKA HIGH COURT] when once factually it is held the technical services has not been made available, then, there is no liability to deduct tax at source – the order of the Tribunal is upheld – Decided against revenue.
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