https://www.taxtmi.com/caselaws?id=757106 Under Article 12 of the India-USA DTAA, consultancy and training receipts are taxable as fees for included services only if the services make available technical knowledge, experience, skill, know-how or processes so the recipient can apply them independently in future; specialised advisory or training support alone does not meet that test. On the facts described, recurring customised strategy, talent, rewards and leadership services did not equip the recipients to perform those functions on their own, so the receipts were treated as non-taxable. Amounts recovered for third-party software subscriptions and related procurement costs were also treated as reimbursement, because no technical know-how was made available and a mark-up was not established to change the character of the receipt. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 13 Mar 2026 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757106 Under Article 12 of the India-USA DTAA, consultancy and training receipts are taxable as fees for included services only if the services make available technical knowledge, experience, skill, know-how or processes so the recipient can apply them independently in future; specialised advisory or training support alone does not meet that test. On the facts described, recurring customised strategy, talent, rewards and leadership services did not equip the recipients to perform those functions on their own, so the receipts were treated as non-taxable. Amounts recovered for third-party software subscriptions and related procurement costs were also treated as reimbursement, because no technical know-how was made available and a mark-up was not established to change the character of the receipt. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757106