https://www.taxtmi.com/caselaws?id=308675 Under the India-Sweden treaty, consultancy receipts were analysed on the make available test, and project leadership, planning and coordination support was held not taxable as fees for technical services because technical knowledge was not made available for independent future use. SAP licence charges paid on a cost-to-cost reimbursement basis were treated as lacking an income element and were not characterised as royalty. IT support services connected with SAP implementation were likewise held not taxable as fees for technical services or royalty, since incidental benefit and efficiency support did not satisfy the make available requirement or the treaty's royalty linkage. The appeal was partly allowed, with additions on these items deleted and one reimbursement issue remanded. en-us Fri, 10 Jun 2022 00:00:00 +0530 Wed, 13 Mar 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308675 Under the India-Sweden treaty, consultancy receipts were analysed on the make available test, and project leadership, planning and coordination support was held not taxable as fees for technical services because technical knowledge was not made available for independent future use. SAP licence charges paid on a cost-to-cost reimbursement basis were treated as lacking an income element and were not characterised as royalty. IT support services connected with SAP implementation were likewise held not taxable as fees for technical services or royalty, since incidental benefit and efficiency support did not satisfy the make available requirement or the treaty's royalty linkage. The appeal was partly allowed, with additions on these items deleted and one reimbursement issue remanded. Case-Laws Income Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308675