https://www.taxtmi.com/caselaws?id=421613 Receipts are taxable as fees for included services under Article 12 of the India-USA DTAA only if they are technical or consultancy services that satisfy the ancillary and subsidiary test or the make available test. Support services were treated as managerial day-to-day business support, not technical or consultancy services, and were not shown to be inseparable from the trademark licence arrangement; the addition was deleted. Reimbursement of training expenses was likewise not taxable, because the onboarding and orientation support did not transfer technical knowledge, skill, know-how, processes, or a technical plan or design, and did not satisfy the make available test; that addition was also deleted. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 08:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421613 Receipts are taxable as fees for included services under Article 12 of the India-USA DTAA only if they are technical or consultancy services that satisfy the ancillary and subsidiary test or the make available test. Support services were treated as managerial day-to-day business support, not technical or consultancy services, and were not shown to be inseparable from the trademark licence arrangement; the addition was deleted. Reimbursement of training expenses was likewise not taxable, because the onboarding and orientation support did not transfer technical knowledge, skill, know-how, processes, or a technical plan or design, and did not satisfy the make available test; that addition was also deleted. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421613