https://www.taxtmi.com/caselaws?id=434391 ITAT Delhi considered whether receipts for IT and SAP support services were taxable as fees for technical services under Article 13 of the India-Israel DTAA. It held that the protocol's more restrictive "make available" standard could be applied without a separate notification, following the notified treaty and binding precedent. On the facts, recurring helpdesk, network, SAP infrastructure and application support services did not transfer technical knowledge, skill, know-how or process so that the Indian recipient could independently use the technology without continued assistance. As the make available condition was not met and no permanent establishment was shown, the receipts were not taxable in India and the additions were deleted. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 04:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434391 ITAT Delhi considered whether receipts for IT and SAP support services were taxable as fees for technical services under Article 13 of the India-Israel DTAA. It held that the protocol's more restrictive "make available" standard could be applied without a separate notification, following the notified treaty and binding precedent. On the facts, recurring helpdesk, network, SAP infrastructure and application support services did not transfer technical knowledge, skill, know-how or process so that the Indian recipient could independently use the technology without continued assistance. As the make available condition was not met and no permanent establishment was shown, the receipts were not taxable in India and the additions were deleted. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434391