Mere use of technical knowledge to provide services does not per se amount to transfer of technical knowledge

Brief of the case: ITAT New Delhi in the case of ITO (TDS)  Vs. Nokia India P. Ltd. held that the payments made by the assessee company to Finland based as a consideration for review of design , construction and quality control plans from outside India are not in the nature of fee for technical services as defined in Article 13 of DTAA between India and Finland. Therefore, the said payments are not taxable in India. Facts of the case: The assessee company was in the process of setting up a manufacturing facility at Chennai. It hired a contractor, Leighton Contractors P. Ltd for design and c...