https://www.taxtmi.com/caselaws?id=261717 Technical services are taxable as fees for included services under the India-USA treaty only where they "make available" technical knowledge, skill, experience or know-how so the recipient can apply it independently in future; mere rendition of services, even if technically specialised, is insufficient, and the related consideration was not taxable on that basis. Profits could not be further attributed to a dependent agency permanent establishment where the Indian affiliate was already remunerated at arm's length for the relevant activities; absent any finding that the arm's length compensation was deficient, no additional business profits remained taxable in India. The additions on both counts were deleted. en-us Tue, 30 Jun 2015 00:00:00 +0530 Wed, 01 Apr 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261717 Technical services are taxable as fees for included services under the India-USA treaty only where they "make available" technical knowledge, skill, experience or know-how so the recipient can apply it independently in future; mere rendition of services, even if technically specialised, is insufficient, and the related consideration was not taxable on that basis. Profits could not be further attributed to a dependent agency permanent establishment where the Indian affiliate was already remunerated at arm's length for the relevant activities; absent any finding that the arm's length compensation was deficient, no additional business profits remained taxable in India. The additions on both counts were deleted. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261717