https://www.taxtmi.com/caselaws?id=279965 Routine IT support services rendered by a Belgian tax resident to an Indian associate enterprise were held not to constitute fees for technical services under the treaty because the restrictive "make available" test was not satisfied. The tribunal applied the India-Belgium protocol and the imported treaty standard requiring transfer of technical knowledge, skill, know-how or experience enabling independent future use by the recipient; there was no evidence of training or transmission of usable technical knowledge. The receipts were therefore not taxable as fees for technical services. The tribunal also held that surcharge and cess could not be added separately over the treaty rate, as the treaty governed the applicable tax charge. en-us Fri, 30 Nov 2018 00:00:00 +0530 Tue, 21 Jul 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279965 Routine IT support services rendered by a Belgian tax resident to an Indian associate enterprise were held not to constitute fees for technical services under the treaty because the restrictive "make available" test was not satisfied. The tribunal applied the India-Belgium protocol and the imported treaty standard requiring transfer of technical knowledge, skill, know-how or experience enabling independent future use by the recipient; there was no evidence of training or transmission of usable technical knowledge. The receipts were therefore not taxable as fees for technical services. The tribunal also held that surcharge and cess could not be added separately over the treaty rate, as the treaty governed the applicable tax charge. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279965