https://www.taxtmi.com/caselaws?id=764829 Under the India-Singapore DTAA, maintenance, support, troubleshooting, training and software migration services are taxable as fees for technical services only if they satisfy the "make available" test by transferring technical knowledge, skill, or know-how that the recipient can independently apply. On the stated facts, remote assistance and updates merely helped customers use and maintain the software, and no independently usable technical capability was passed on. The same reasoning applied to migration-related additional services, where no technical plan or know-how was shown to have been made available. In the absence of a permanent establishment in India, the receipts were characterised as business income not taxable in India on that basis. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 17:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764829 Under the India-Singapore DTAA, maintenance, support, troubleshooting, training and software migration services are taxable as fees for technical services only if they satisfy the "make available" test by transferring technical knowledge, skill, or know-how that the recipient can independently apply. On the stated facts, remote assistance and updates merely helped customers use and maintain the software, and no independently usable technical capability was passed on. The same reasoning applied to migration-related additional services, where no technical plan or know-how was shown to have been made available. In the absence of a permanent establishment in India, the receipts were characterised as business income not taxable in India on that basis. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764829