https://www.taxtmi.com/caselaws?id=444816 Services rendered by an Indian affiliate are taxable as fees for technical services under the India-Singapore DTAA only if they satisfy the make available clause by transferring technical knowledge, skill, experience or processes so the recipient can apply them independently. The Tribunal held that continued dependence on the service provider over many years showed the recipient had not been enabled to perform the functions on its own. Mere incidental benefit or an enduring advantage was insufficient because the decisive test was whether the technology or skill had been absorbed and could be used without further assistance. On that basis, the income was not taxable as fees for technical services, and the finding was in favour of the assessee. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 04 Dec 2023 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444816 Services rendered by an Indian affiliate are taxable as fees for technical services under the India-Singapore DTAA only if they satisfy the make available clause by transferring technical knowledge, skill, experience or processes so the recipient can apply them independently. The Tribunal held that continued dependence on the service provider over many years showed the recipient had not been enabled to perform the functions on its own. Mere incidental benefit or an enduring advantage was insufficient because the decisive test was whether the technology or skill had been absorbed and could be used without further assistance. On that basis, the income was not taxable as fees for technical services, and the finding was in favour of the assessee. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444816