https://www.taxtmi.com/caselaws?id=438599 Amounts received for IT and SAP support were not fees for technical services under the India-Israel DTAA, read with the Most Favoured Nation protocol and the narrower India-Portugal DTAA definition, because the ancillary-and-subsidiary test was not met. The support agreement covered day-to-day IT infrastructure and system support, while the separate technical collaboration agreement concerned drip irrigation technology, know-how, training, and product-related inputs. As the two arrangements were independent in purpose and timing, and the support services were not shown to be functionally connected to the royalty-bearing rights or information, Article 12(4)(a) of the India-Portugal DTAA did not apply. The receipts were therefore not taxable in India as fees for technical services. en-us Wed, 31 May 2023 00:00:00 +0530 Mon, 12 Aug 2024 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438599 Amounts received for IT and SAP support were not fees for technical services under the India-Israel DTAA, read with the Most Favoured Nation protocol and the narrower India-Portugal DTAA definition, because the ancillary-and-subsidiary test was not met. The support agreement covered day-to-day IT infrastructure and system support, while the separate technical collaboration agreement concerned drip irrigation technology, know-how, training, and product-related inputs. As the two arrangements were independent in purpose and timing, and the support services were not shown to be functionally connected to the royalty-bearing rights or information, Article 12(4)(a) of the India-Portugal DTAA did not apply. The receipts were therefore not taxable in India as fees for technical services. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438599