https://www.taxtmi.com/caselaws?id=766165 Freight logistic support services were examined under section 9(1)(vii) and Article 12(5) of the India-US DTAA on the basis of the "make available" test. The court found that customs clearance support, documentation and coordination were operational assistance and did not involve a transfer of technical know-how or specialised skill enabling independent future use by the recipient. References to complex functions and global personnel development did not satisfy the treaty condition. The services were therefore not fees for technical services or fees for included services, and the Revenue's challenge failed. en-us Thu, 13 Feb 2025 00:00:00 +0530 Mon, 09 Feb 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766165 Freight logistic support services were examined under section 9(1)(vii) and Article 12(5) of the India-US DTAA on the basis of the "make available" test. The court found that customs clearance support, documentation and coordination were operational assistance and did not involve a transfer of technical know-how or specialised skill enabling independent future use by the recipient. References to complex functions and global personnel development did not satisfy the treaty condition. The services were therefore not fees for technical services or fees for included services, and the Revenue's challenge failed. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766165