https://www.taxtmi.com/caselaws?id=759379 Under Article 12(4)(b) of the India-US DTAA, software licensing receipts were treated as taxable as fees for included services only if the arrangement made available technical knowledge, experience, skill, know-how or processes to the recipient. Mere use of software that produced commercial output, without transfer of source code, technical design, or independently usable technology, did not satisfy the make-available requirement. Installation and integration services were characterised as support or ancillary services linked to the software licence and, without an independent transfer of technical knowledge, also fell outside fees for included services. The commentary states that both receipts were therefore not taxable under Article 12(4)(b). en-us Wed, 25 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 10:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759379 Under Article 12(4)(b) of the India-US DTAA, software licensing receipts were treated as taxable as fees for included services only if the arrangement made available technical knowledge, experience, skill, know-how or processes to the recipient. Mere use of software that produced commercial output, without transfer of source code, technical design, or independently usable technology, did not satisfy the make-available requirement. Installation and integration services were characterised as support or ancillary services linked to the software licence and, without an independent transfer of technical knowledge, also fell outside fees for included services. The commentary states that both receipts were therefore not taxable under Article 12(4)(b). Case-Laws Income Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759379