https://www.taxtmi.com/caselaws?id=767479 ITAT Bangalore ruled in favor of foreign UK company regarding treatment of software license reimbursements. Tribunal held that subletting software licenses to Indian associated enterprises does not constitute Fees for Technical Services under India-UK DTAA as no technical knowledge, expertise or skill was transferred. The procurement and allocation of software licenses were deemed administrative functions rather than specialized services. Court rejected revenue's reliance on "make available" clause, finding no technical knowledge was imparted to Indian entities. Receipts characterized as business income/cost reimbursements rather than FTS. Addition deleted; appeal allowed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767479 ITAT Bangalore ruled in favor of foreign UK company regarding treatment of software license reimbursements. Tribunal held that subletting software licenses to Indian associated enterprises does not constitute Fees for Technical Services under India-UK DTAA as no technical knowledge, expertise or skill was transferred. The procurement and allocation of software licenses were deemed administrative functions rather than specialized services. Court rejected revenue's reliance on "make available" clause, finding no technical knowledge was imparted to Indian entities. Receipts characterized as business income/cost reimbursements rather than FTS. Addition deleted; appeal allowed. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767479