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of The HC held that the payments received by the assessee for providing e-invoicing services do not constitute fees for technical services (FTS) under Article 13(4)(c) of the India-UK DTAA or Explanation 2 to section 9(1)(vii) of the Act. The Court emphasized that the 'make available' condition requires the transfer of technical knowledge or skill enabling the recipient to independently use or exploit the technology. Here, the assessee's proprietary software license was non-exclusive and the training imparted did not transfer the technical knowhow or enable the recipient to generate e-invoices independently. Consequently, the receipts were not taxable as FTS under the DTAA or domestic law, negating the need to consider the applicability of Explanation 2 to section 9(1)(vii).
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