https://www.taxtmi.com/caselaws?id=307468 Receipts from information technology support and management services were examined under the Income-tax Act, 1961 and the India-France DTAA. The services were treated as a mixed bundle of managerial and technical support functions, but they did not constitute royalty because they did not involve imparting information concerning technical, industrial, commercial or scientific knowledge, experience or skill. Although the receipts could otherwise fall within the domestic definition of fees for technical services, the more beneficial treaty applied, and the most favoured nation clause imported the make available requirement from the India-UK DTAA. As the services did not make available technical knowledge, experience, skill or know-how for independent future use, the receipts were not taxable as fees for technical services. en-us Tue, 01 Nov 2022 00:00:00 +0530 Sat, 15 Apr 2023 00:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307468 Receipts from information technology support and management services were examined under the Income-tax Act, 1961 and the India-France DTAA. The services were treated as a mixed bundle of managerial and technical support functions, but they did not constitute royalty because they did not involve imparting information concerning technical, industrial, commercial or scientific knowledge, experience or skill. Although the receipts could otherwise fall within the domestic definition of fees for technical services, the more beneficial treaty applied, and the most favoured nation clause imported the make available requirement from the India-UK DTAA. As the services did not make available technical knowledge, experience, skill or know-how for independent future use, the receipts were not taxable as fees for technical services. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307468