https://www.taxtmi.com/caselaws?id=438602 Receipts from pre-clinical laboratory testing and research services were not taxable in India as fees for included services or fees for technical services under the India-USA DTAA because the customers received only final reports and were not enabled to independently apply the provider's technical knowledge, skill, know-how or processes. The agreements showed that the provider retained ownership of its inventions, techniques, scientific data and test procedures, so the "make available" test in Article 12(4)(b) was not met. In the absence of a permanent establishment in India, the receipts also could not be assessed as business profits under Article 7, and the related tax addition was unsustainable. en-us Thu, 01 Jun 2023 00:00:00 +0530 Mon, 30 Jun 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438602 Receipts from pre-clinical laboratory testing and research services were not taxable in India as fees for included services or fees for technical services under the India-USA DTAA because the customers received only final reports and were not enabled to independently apply the provider's technical knowledge, skill, know-how or processes. The agreements showed that the provider retained ownership of its inventions, techniques, scientific data and test procedures, so the "make available" test in Article 12(4)(b) was not met. In the absence of a permanent establishment in India, the receipts also could not be assessed as business profits under Article 7, and the related tax addition was unsustainable. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438602