https://www.taxtmi.com/caselaws?id=434869 Marketing support services consisting of market research, regulatory updates, marketing strategy advice, promotion-related support and information gathering were characterised as commercial assistance, not technical or consultancy services in the treaty sense. Even if a consultancy element existed, the record did not show that technical knowledge, experience, skill, know-how or processes were made available to the Indian recipient so it could independently perform the functions later; an enduring business benefit alone was insufficient to satisfy the make available test. Consistent tax treatment of identical receipts in the preceding year also supported this position. The receipts were therefore not taxable as fee for included services under Article 12(4)(b) of the India-USA tax treaty, and the addition was deleted. en-us Fri, 30 Sep 2022 00:00:00 +0530 Wed, 01 Apr 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434869 Marketing support services consisting of market research, regulatory updates, marketing strategy advice, promotion-related support and information gathering were characterised as commercial assistance, not technical or consultancy services in the treaty sense. Even if a consultancy element existed, the record did not show that technical knowledge, experience, skill, know-how or processes were made available to the Indian recipient so it could independently perform the functions later; an enduring business benefit alone was insufficient to satisfy the make available test. Consistent tax treatment of identical receipts in the preceding year also supported this position. The receipts were therefore not taxable as fee for included services under Article 12(4)(b) of the India-USA tax treaty, and the addition was deleted. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434869