https://www.taxtmi.com/caselaws?id=75828 Payments for workshop, screening, assessment, and commercialization support under the innovation programme were not fees for included services under Article 12(4)(b) of the India-USA DTAA because the services were facilitative and advisory and did not make available technical knowledge, skill, know-how, or processes to the Indian participants for independent future use. As the "make available" test was not satisfied, the amounts were not taxable in India on that basis. The recipient also had no permanent establishment in India, and the payer was not required to deduct tax at source under Section 195 of the Income-tax Act, 1961. en-us Fri, 05 Mar 2010 00:00:00 +0530 Wed, 22 Jun 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75828 Payments for workshop, screening, assessment, and commercialization support under the innovation programme were not fees for included services under Article 12(4)(b) of the India-USA DTAA because the services were facilitative and advisory and did not make available technical knowledge, skill, know-how, or processes to the Indian participants for independent future use. As the "make available" test was not satisfied, the amounts were not taxable in India on that basis. The recipient also had no permanent establishment in India, and the payer was not required to deduct tax at source under Section 195 of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75828