https://www.taxtmi.com/caselaws?id=310507 Support and maintenance receipts linked to software sales were held not taxable in India as fees for technical services under the India-Singapore DTAA. Under Article 12(4)(a), the services could not be treated as ancillary and subsidiary because the related software licence receipts were not taxable as royalty under Article 12(3)(a). Under Article 12(4)(b), although the services were technical, they did not make available technical knowledge, experience, skill, know-how or processes for independent future use. The services were consumed on rendition and therefore fell outside the make available requirement, so the addition was deleted. en-us Wed, 25 Jan 2023 00:00:00 +0530 Sat, 25 Nov 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310507 Support and maintenance receipts linked to software sales were held not taxable in India as fees for technical services under the India-Singapore DTAA. Under Article 12(4)(a), the services could not be treated as ancillary and subsidiary because the related software licence receipts were not taxable as royalty under Article 12(3)(a). Under Article 12(4)(b), although the services were technical, they did not make available technical knowledge, experience, skill, know-how or processes for independent future use. The services were consumed on rendition and therefore fell outside the make available requirement, so the addition was deleted. Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310507