https://www.taxtmi.com/caselaws?id=377003 Non-resident consultancy and exploration-related receipts were analysed under the DTAA and the Income-tax Act, with the decisive treaty test being whether the services made technical knowledge, skill or know-how available for independent future use. One-time advisory, investigation and feasibility services were held not to satisfy the make available condition, so they were outside the treaty definition of fees for technical services. Services directly connected with oilfield operations, blowout control, training and inspection were treated as proximate to mineral-oil activity and taxable under the special presumptive regime in section 44BB, not as fees for technical services. The same approach applied to underground coal gasification and allied geological investigation, which were held within section 44BB. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377003 Non-resident consultancy and exploration-related receipts were analysed under the DTAA and the Income-tax Act, with the decisive treaty test being whether the services made technical knowledge, skill or know-how available for independent future use. One-time advisory, investigation and feasibility services were held not to satisfy the make available condition, so they were outside the treaty definition of fees for technical services. Services directly connected with oilfield operations, blowout control, training and inspection were treated as proximate to mineral-oil activity and taxable under the special presumptive regime in section 44BB, not as fees for technical services. The same approach applied to underground coal gasification and allied geological investigation, which were held within section 44BB. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377003