https://www.taxtmi.com/caselaws?id=451285 The ITAT Ahmedabad ruled on taxability of income for a Netherlands-based company providing services to Indian group companies. The tribunal held that HR Shell People Support Services payments do not qualify as royalty under the Income Tax Act and India-Netherlands tax treaty, citing SC precedent in Engineering Analysis Centre case. For CHR Recruitment Fees, External Information Services, and IT Migration Support Services, while technical in nature, they failed the "make available" clause test under the treaty, meaning technology was not transferred to enable recipients to perform services independently. Real Estate, Corporate Travel Services, and International Tax Administration services also did not satisfy the make available condition. The tribunal allowed most grounds of appeal, ruling services were not taxable as royalty or fees for technical services under the treaty provisions. en-us Wed, 20 Mar 2024 00:00:00 +0530 Sat, 06 Jun 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451285 The ITAT Ahmedabad ruled on taxability of income for a Netherlands-based company providing services to Indian group companies. The tribunal held that HR Shell People Support Services payments do not qualify as royalty under the Income Tax Act and India-Netherlands tax treaty, citing SC precedent in Engineering Analysis Centre case. For CHR Recruitment Fees, External Information Services, and IT Migration Support Services, while technical in nature, they failed the "make available" clause test under the treaty, meaning technology was not transferred to enable recipients to perform services independently. Real Estate, Corporate Travel Services, and International Tax Administration services also did not satisfy the make available condition. The tribunal allowed most grounds of appeal, ruling services were not taxable as royalty or fees for technical services under the treaty provisions. Case-Laws Income Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451285