https://www.taxtmi.com/caselaws?id=440133 Sub-contracting charges for e-publishing and editorial work were examined under Article 12(4) of the India-USA DTAA to determine whether they constituted fees for included services. The decisive test was the make available condition: technical services are taxable in India only if they enable the recipient to independently apply the technical knowledge, skill, know-how or processes after the service ends. Although the services involved skilled work such as page composition, language polishing, indexing and error correction, they did not transfer usable technical knowledge or know-how to the Indian recipient. The receipts were therefore held not taxable as fees for included services in India, and the assessee obtained relief on the substantive issue. en-us Fri, 07 Jul 2023 00:00:00 +0530 Tue, 11 Jul 2023 08:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440133 Sub-contracting charges for e-publishing and editorial work were examined under Article 12(4) of the India-USA DTAA to determine whether they constituted fees for included services. The decisive test was the make available condition: technical services are taxable in India only if they enable the recipient to independently apply the technical knowledge, skill, know-how or processes after the service ends. Although the services involved skilled work such as page composition, language polishing, indexing and error correction, they did not transfer usable technical knowledge or know-how to the Indian recipient. The receipts were therefore held not taxable as fees for included services in India, and the assessee obtained relief on the substantive issue. Case-Laws Income Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440133