https://www.taxtmi.com/caselaws?id=438516 Fees paid to a U.S. entity for project-specific risk evaluation and bid-related services were not taxable as fees for included services under Article 12(4)(b) of the India-USA DTAA because the services did not make available technical knowledge, experience, skill, know-how, or processes to the Indian affiliate. The court noted that Article 12 covers technical and consultancy services, but clause (b) applies only where the recipient acquires enduring technical capability or a transferable technical plan or design. Limited use of advice for a single project, or internal circulation of the results within the group, was insufficient to satisfy the make available test. en-us Mon, 27 Mar 2023 00:00:00 +0530 Fri, 01 Mar 2024 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438516 Fees paid to a U.S. entity for project-specific risk evaluation and bid-related services were not taxable as fees for included services under Article 12(4)(b) of the India-USA DTAA because the services did not make available technical knowledge, experience, skill, know-how, or processes to the Indian affiliate. The court noted that Article 12 covers technical and consultancy services, but clause (b) applies only where the recipient acquires enduring technical capability or a transferable technical plan or design. Limited use of advice for a single project, or internal circulation of the results within the group, was insufficient to satisfy the make available test. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438516