https://www.taxtmi.com/caselaws?id=759261 Receipts from customer access to a software-based analytics platform were not taxable as fees for technical services or fees for included services under the Income-tax Act and the India-USA DTAA because the "make available" test was not met. The platform only generated reports and analytical outputs; it did not transmit technical knowledge, skill, know-how, source code, or any technical plan or process enabling customers to apply the technology independently in future. Mere use of a technology-enabled product, or the fact that technical effort was involved in producing the output, was insufficient. The addition was therefore deleted. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759261 Receipts from customer access to a software-based analytics platform were not taxable as fees for technical services or fees for included services under the Income-tax Act and the India-USA DTAA because the "make available" test was not met. The platform only generated reports and analytical outputs; it did not transmit technical knowledge, skill, know-how, source code, or any technical plan or process enabling customers to apply the technology independently in future. Mere use of a technology-enabled product, or the fact that technical effort was involved in producing the output, was insufficient. The addition was therefore deleted. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759261