https://www.taxtmi.com/caselaws?id=118670 Under the India-USA tax treaty, consultancy receipts are taxable as fees for included services only if they are technical in nature and "make available" technical knowledge, experience, skill, know-how, processes, or a technical plan or design to the recipient. Mere provision of commercial or geographical information does not satisfy Article 12(4)(b) where no independent use of technical skill is enabled. On the stated facts, the receipts did not qualify as fees for included services and were not taxable in India; in the absence of a permanent establishment, they were also not taxable as business profits under Article 7. en-us Mon, 31 Oct 2005 00:00:00 +0530 Mon, 15 Apr 2024 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118670 Under the India-USA tax treaty, consultancy receipts are taxable as fees for included services only if they are technical in nature and "make available" technical knowledge, experience, skill, know-how, processes, or a technical plan or design to the recipient. Mere provision of commercial or geographical information does not satisfy Article 12(4)(b) where no independent use of technical skill is enabled. On the stated facts, the receipts did not qualify as fees for included services and were not taxable in India; in the absence of a permanent establishment, they were also not taxable as business profits under Article 7. Case-Laws Income Tax Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118670