India-UK DTAA fees for technical services: identical facts led the Tribunal to follow earlier years and uphold taxation.

Balance receipts not attributable to a permanent establishment were analysed under Article 13 of the India-UK DTAA to determine whether they constituted fees for technical services and satisfied the make available requirement. As the material facts were identical to the assessee's earlier years and no distinguishing feature was shown, the Tribunal followed its coordinate bench ruling in those years and applied the same treaty characterisation. The receipts were treated as taxable fees for technical services under the DTAA, and the assessee's challenge failed.

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Issues: Whether the balance receipts not attributable to the permanent establishment were taxable as fees for technical services under Article 13 of the India-UK DTAA, including application of the make available principle.

Analysis: The issue was treated as identical to the assessee's own earlier years, with no distinguishing facts brought on record for the year under consideration. Following the coordinate bench decision in the assessee's own case for the earlier assessment years, the Tribunal declined to take a different view. The receipts in question were therefore considered in the same manner as in the earlier years, with the treaty provisions on fees for technical services and the make available requirement governing the characterization exercise.

Conclusion: The receipts were held taxable as fees for technical services under the India-UK DTAA, and the assessee's challenge failed.

Ratio Decidendi: Where the material facts are identical to earlier assessment years and no distinguishing feature is shown, the Tribunal may follow its prior decision and uphold taxation of the receipts under the applicable treaty article governing fees for technical services.

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