https://www.taxtmi.com/caselaws?id=765614 Consultancy and training receipts are taxable as fees for included services under Article 12(4)(b) of the India-USA DTAA only if the services make available technical knowledge, experience, skill, know-how or processes to the recipient for independent future use. Mere specialised input, technical expertise on the provider's side, or recurring service delivery is insufficient where no enduring transfer of capability occurs. On the stated facts, organisational strategy, talent acquisition, leadership development, and rewards and benefits services did not satisfy the make-available condition, so the receipts were not taxable as fees for included services and the related addition was deleted. en-us Fri, 31 Jan 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765614 Consultancy and training receipts are taxable as fees for included services under Article 12(4)(b) of the India-USA DTAA only if the services make available technical knowledge, experience, skill, know-how or processes to the recipient for independent future use. Mere specialised input, technical expertise on the provider's side, or recurring service delivery is insufficient where no enduring transfer of capability occurs. On the stated facts, organisational strategy, talent acquisition, leadership development, and rewards and benefits services did not satisfy the make-available condition, so the receipts were not taxable as fees for included services and the related addition was deleted. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765614