https://www.taxtmi.com/caselaws?id=450435 Payments under a cost contribution arrangement for general business support services were held not to be fees for technical services under Article 13 of the India-UK DTAA. The court treated "technical or consultancy services" as confined by the "make available" requirement, meaning there must be transmission of technical knowledge, skill, know-how or processes enabling independent use after the service ends. Applying noscitur a sociis, consultancy in this context must be technical rather than merely managerial or commercial advice. As the arrangement involved ongoing support without transfer of enduring technical capability, the payments were not chargeable to tax in India on that basis and withholding under section 195 was not attracted. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 01 Apr 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450435 Payments under a cost contribution arrangement for general business support services were held not to be fees for technical services under Article 13 of the India-UK DTAA. The court treated "technical or consultancy services" as confined by the "make available" requirement, meaning there must be transmission of technical knowledge, skill, know-how or processes enabling independent use after the service ends. Applying noscitur a sociis, consultancy in this context must be technical rather than merely managerial or commercial advice. As the arrangement involved ongoing support without transfer of enduring technical capability, the payments were not chargeable to tax in India on that basis and withholding under section 195 was not attracted. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450435