https://www.taxtmi.com/caselaws?id=304691 Management fee paid to a Singapore group entity was examined under section 9(1)(vii) of the Income-tax Act and Article 12(4) of the India-Singapore treaty on a make available basis. The tribunal applied the treaty test that technical knowledge, experience, skill, know-how or processes must be made available to the recipient for independent future use; mere managerial, technical or consultancy support, or an incidental benefit, was insufficient. As the record did not show transfer and absorption of technical skill or technology, the fee was not taxable as fees for technical services. By virtue of section 90(2), the more beneficial treaty position prevailed and the addition was deleted. en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 15 Oct 2022 10:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304691 Management fee paid to a Singapore group entity was examined under section 9(1)(vii) of the Income-tax Act and Article 12(4) of the India-Singapore treaty on a make available basis. The tribunal applied the treaty test that technical knowledge, experience, skill, know-how or processes must be made available to the recipient for independent future use; mere managerial, technical or consultancy support, or an incidental benefit, was insufficient. As the record did not show transfer and absorption of technical skill or technology, the fee was not taxable as fees for technical services. By virtue of section 90(2), the more beneficial treaty position prevailed and the addition was deleted. Case-Laws Income Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304691