https://www.taxtmi.com/caselaws?id=183987 Payments of commission, expense reimbursement and mark-up to a non-resident group company were not taxable as fees for technical services because the treaty test of "making available" technical knowledge, skill, experience, know-how or process was not satisfied. The services were characterised as marketing and customer support, and the agreement and invoices did not show that any technical or consultancy expertise was transferred for the assessee's future use. Applying the more restrictive India-UK DTAA standard over the domestic definition, the aggregate payment could not be split artificially to create taxability where the making-available element was absent. en-us Fri, 24 Jul 2009 00:00:00 +0530 Mon, 27 Jun 2016 15:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183987 Payments of commission, expense reimbursement and mark-up to a non-resident group company were not taxable as fees for technical services because the treaty test of "making available" technical knowledge, skill, experience, know-how or process was not satisfied. The services were characterised as marketing and customer support, and the agreement and invoices did not show that any technical or consultancy expertise was transferred for the assessee's future use. Applying the more restrictive India-UK DTAA standard over the domestic definition, the aggregate payment could not be split artificially to create taxability where the making-available element was absent. Case-Laws Income Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183987