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Issues: Whether the consideration received by the assessee for financial support, technical support, sales support, and legal support services rendered to its Indian associated enterprise constituted fees for technical services under Article 13(4)(c) of the India-UK DTAA.
Analysis: The services were found to be in the nature of administrative, accounting, legal, and other support functions connected with the corporate management of the recipient. The decisive question was whether those services made available technical knowledge, experience, skill, know-how, or processes so that the recipient could apply them independently in future. The services were repeatedly rendered on a continuing basis, and the recipient was required to go back to the assessee for the same support. Mere receipt of advice, assistance, or support, even if it involved some technical or consultancy element, was held not to satisfy the make available requirement unless there was a transfer of technical knowledge or skill enabling independent use.
Conclusion: The services did not satisfy the make available test and therefore did not fall within Article 13(4)(c) of the India-UK DTAA. The addition made as fees for technical services was deleted, and the issue was decided in favour of the assessee.
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