https://www.taxtmi.com/caselaws?id=753715 ITAT Delhi ruled in favor of non-resident Singapore entity regarding taxability of management service fees and software license receipts. The tribunal held that revenue authorities failed to establish "make available" condition under Article 12(4)(b) of tax treaty for treating management service fees as FTS/FIS. AO provided no convincing evidence that technical knowledge was transferred to enable Indian subsidiary to perform services independently. Regarding software license receipts from AU Small Finance Bank, tribunal found these were license fees, not services, hence not taxable as FTS. Both additions were directed to be deleted. en-us Wed, 17 Jan 2024 00:00:00 +0530 Fri, 23 May 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753715 ITAT Delhi ruled in favor of non-resident Singapore entity regarding taxability of management service fees and software license receipts. The tribunal held that revenue authorities failed to establish "make available" condition under Article 12(4)(b) of tax treaty for treating management service fees as FTS/FIS. AO provided no convincing evidence that technical knowledge was transferred to enable Indian subsidiary to perform services independently. Regarding software license receipts from AU Small Finance Bank, tribunal found these were license fees, not services, hence not taxable as FTS. Both additions were directed to be deleted. Case-Laws Income Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753715