https://www.taxtmi.com/caselaws?id=402619 An MFN clause in the India-Sweden DTAA Protocol was read to import the more restrictive India-Portuguese treaty limitation on fees for technical services, including the exclusion of managerial services and the make available condition. Leadership training was held not to be managerial, because it was instructional rather than the actual conduct of the recipient's affairs, and it also failed the make available test since no technical knowledge or skill was transferred for independent future use. As the receipt was outside Article 12 and the recipient had no permanent establishment in India, it was not taxable as business profits under Article 7. en-us Wed, 06 Jan 2021 00:00:00 +0530 Wed, 03 Mar 2021 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402619 An MFN clause in the India-Sweden DTAA Protocol was read to import the more restrictive India-Portuguese treaty limitation on fees for technical services, including the exclusion of managerial services and the make available condition. Leadership training was held not to be managerial, because it was instructional rather than the actual conduct of the recipient's affairs, and it also failed the make available test since no technical knowledge or skill was transferred for independent future use. As the receipt was outside Article 12 and the recipient had no permanent establishment in India, it was not taxable as business profits under Article 7. Case-Laws Income Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402619