https://www.taxtmi.com/caselaws?id=344011 Payments to a non-resident were treated as fees for included services under Article 12 of the India-Canada DTAA because the contract involved collaborative research, training and maintenance, and the non-resident's technical know-how was made available to the assessee's personnel. The "make available" condition was therefore satisfied. The receipts were also found outside section 44BB because that provision applies to services or facilities connected with prospecting for, or extraction or production of, mineral oils, whereas these receipts were in the nature of technical services rather than oilfield services. The treaty-based taxability was thus affirmed and section 44BB was held inapplicable. en-us Fri, 28 Apr 2017 00:00:00 +0530 Wed, 07 Jun 2017 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344011 Payments to a non-resident were treated as fees for included services under Article 12 of the India-Canada DTAA because the contract involved collaborative research, training and maintenance, and the non-resident's technical know-how was made available to the assessee's personnel. The "make available" condition was therefore satisfied. The receipts were also found outside section 44BB because that provision applies to services or facilities connected with prospecting for, or extraction or production of, mineral oils, whereas these receipts were in the nature of technical services rather than oilfield services. The treaty-based taxability was thus affirmed and section 44BB was held inapplicable. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344011