2026 (4) TMI 199 - SCH - Income Tax

Make Available test limits treaty taxation of online learning services; Supreme Court declined interference with factual findings.

Receipts from a global online learning platform's course and degree services were examined for taxability as fees for technical services under Section ... Accrual of income in India - global online learning platform providing online courses and degrees from leading universities and companies - scope of “Make Available” - AO sought to tax the receipts from provision of said services as fees for technical services [FTS] within the meaning of Section 9 (1) (vii) and fees for included services [FIS] within the meaning of paragraph 4 of Article 12 of India USA Double Taxation Avoidance Agreement [Indo-US DTAA]. HELD THAT:- Special Leave Petition was dismissed as the Court was not inclined to interfere with the impugned judgment and order passed by the High Court. [2025 (5) TMI 1963 - DELHI HIGH COURT] that ITAT’s conclusion that the services provided by the Assessee did not include any element of included services and, therefore, the Assessee’s receipts were not chargeable to tax as FIS under the Indo-US DTAA, is based on the findings of fact in respect of the services rendered by the Assessee and the said findings can be stated to be perverse by any stretch. Outcome: Special Leave Petition dismissed.