Supply planning services were not royalty or fees for technical services where no know-how was made available.

Receipts from supply planning services under the India-UK treaty were held not taxable as royalty or fees for technical services because the arrangement involved only advance sales information, extranet access and key account management, without making available technical knowledge, know-how or any right to use a protected process or trademark. The Tribunal found no material difference from the assessee's earlier years, followed the coordinate bench ruling in the same contractual setting, and applied the same treaty interpretation to conclude that mere business information and controlled access do not meet the royalty or FTS tests.

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Issues: Whether receipts from supply planning services were taxable in India as royalty or fees for technical services under the India-United Kingdom Double Taxation Avoidance Agreement.

Analysis: The services consisted of advance information on intended sales, access through an extranet, and key account management. The prior coordinate bench decision in the assessee's own case for earlier assessment years had already examined the same contractual arrangement and held that the receipts did not involve making available technical knowledge, did not amount to a commercial plan or right to use any process or trademark for royalty purposes, and did not constitute imparting of industrial, commercial, or scientific experience. The Tribunal found no material difference in facts for the year under appeal and followed the earlier decision.

Conclusion: The receipts from supply planning services were not taxable as royalty or fees for technical services, and the appeal by the Revenue failed.

Ratio Decidendi: Mere provision of business information and controlled access services, without transfer or making available of technical knowledge, know-how, or a right to use a protected commercial resource, does not constitute royalty or fees for technical services under the treaty.

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