https://www.taxtmi.com/caselaws?id=258832 Marketing and management service receipts were not taxable in India as fees for included services because article 12(4)(b) of the India-US treaty requires a make-available element, and the services did not transfer technical knowledge, experience, skill, know-how or processes in that sense. The existence of a service permanent establishment did not alter that result where the relevant services were rendered outside India. Article 7(1) force of attraction also did not apply, because it extends only to business activity carried on in the source State through or alongside a permanent establishment and of the same or similar kind. The Revenue's alternative tax claim therefore failed. en-us Wed, 31 Jul 2013 00:00:00 +0530 Tue, 21 Apr 2015 19:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258832 Marketing and management service receipts were not taxable in India as fees for included services because article 12(4)(b) of the India-US treaty requires a make-available element, and the services did not transfer technical knowledge, experience, skill, know-how or processes in that sense. The existence of a service permanent establishment did not alter that result where the relevant services were rendered outside India. Article 7(1) force of attraction also did not apply, because it extends only to business activity carried on in the source State through or alongside a permanent establishment and of the same or similar kind. The Revenue's alternative tax claim therefore failed. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258832