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Sum paid to NR for quality check couldn’t be held as FTS as it requires no technical knowledge

September 22, 2020[2020] 119 305 (Karnataka)

INTERNATIONAL TAXATION : Payment made by assessee a 100 per cent export oriented undertaking towards services rendered by non-resident company would not fall within ambit of FTS under section 9(1)(vii) as non-resident company was not involved either in identification of exporter or selecting material and negotiating price It was observed that quality of material was already determined by assessee and non-resident company was only required to make physical inspection of material to examine if it resembled quality specified by assessee and for rendering aforesaid service, no technical knowledge was required

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