ITAT allowed the appeal of the foreign taxpayer (a UK tax...

ITAT allowed the appeal of the foreign taxpayer (a UK tax resident) and held that amounts received for provision of proprietary e-invoicing software and incidental training do not constitute "fees for technical services" under Article 13(4) of the India-UK DTAA. Relying on the HC's analysis, the tribunal found the requisite "make available" condition absent because the training merely enabled use of the taxpayer's e-platform and did not transfer technical know-how, processes, or rights that would allow the recipient to independently render the invoicing service. Consequently, such receipts do not accrue or arise in India as FTS and are not chargeable to tax under the Act.