https://www.taxtmi.com/caselaws?id=295679 Support services linked to a technology and trademark licence were treated as fees for technical services because they were closely connected with the royalty-bearing arrangement, facilitated enjoyment of the licensed rights, and were ancillary and subsidiary to that arrangement under article 12(5)(a) of the India-Netherlands DTAA. The services also included technical and consultancy elements that, in part, satisfied the "make available" condition under article 12(5)(b). As the payments were taxable in India, the payer had to deduct tax at source under section 195, and the transfer pricing regime was also held applicable to the arrangement. en-us Fri, 21 Jun 2019 00:00:00 +0530 Fri, 02 Jul 2021 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295679 Support services linked to a technology and trademark licence were treated as fees for technical services because they were closely connected with the royalty-bearing arrangement, facilitated enjoyment of the licensed rights, and were ancillary and subsidiary to that arrangement under article 12(5)(a) of the India-Netherlands DTAA. The services also included technical and consultancy elements that, in part, satisfied the "make available" condition under article 12(5)(b). As the payments were taxable in India, the payer had to deduct tax at source under section 195, and the transfer pricing regime was also held applicable to the arrangement. Case-Laws Income Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295679