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ITAT ruled in favor of the taxpayer regarding income from IT support services provided to associated enterprises. The Tribunal held that these services did not qualify as fees for technical services under Article 13 of the India-UK DTAA as they failed to satisfy the "make available" condition. The technology was not transferred in a manner enabling the recipients to apply it independently after contract conclusion. The ITAT noted that tax authorities erred by not recognizing that payments were mere cost-to-cost reimbursements without markup, thus not constituting taxable income. The Assessing Officer had not demonstrated that any training provided transferred technology to associated enterprises' employees for independent use. Appeal allowed.
ITAT ruled in favor of the taxpayer regarding income from IT support services provided to associated enterprises. The Tribunal held that these services did not qualify as fees for technical services under Article 13 of the India-UK DTAA as they failed to satisfy the "make available" condition. The technology was not transferred in a manner enabling the recipients to apply it independently after contract conclusion. The ITAT noted that tax authorities erred by not recognizing that payments were mere cost-to-cost reimbursements without markup, thus not constituting taxable income. The Assessing Officer had not demonstrated that any training provided transferred technology to associated enterprises' employees for independent use. Appeal allowed.
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