Offshore sale consideration for identified goods cannot be...

Offshore sale consideration for identified goods cannot be recast as fees for technical services without material establishing that it represents payment for services. Under the India-USA DTAA, visa, immigration, relocation, payroll, finance, sales and other routine administrative support does not satisfy the "make available" requirement unless it enables Indian affiliates to independently apply transferred technical knowledge, skill, experience, know-how or processes. Income initially offered but later reversed through settlement agreements and credit notes may be excluded where it never materialised, subject to factual verification. Tax deducted at source and tax payments require verification before credit is granted, with consequential recomputation of interest.