India - Case Note: TVS Motors – Payments Are Fees for Technical Services
- A. Dugar; L. Bhandari
- Asia-Pacific Tax Bulletin, 2019 (Volume 25), No 1
- 28 January 2019
This case note analyses the High Court decision in The Director of International Taxation Madras v. M/s. TVS Motors Co Ltd. Payment made by an Indian taxpayer to an Austrian company is classified as fees for technical services and accordingly taxable in Austria pursuant to the provisions of the Austria-India tax treaty.