https://www.taxtmi.com/caselaws?id=768563 Treaty taxation of IT support receipts depended on the make-available test under section 9(1)(vii) and Article 12(4) of the India-USA DTAA: services qualify only if they transfer technical knowledge, skill, experience, know-how or processes so the recipient can use them independently later. Centralised support functions were found not to meet that test, so the receipts were not taxable as fees for included services and the addition on that basis was deleted. On the revisionary issue, the earlier Tribunal order was read as deleting the merits addition rather than quashing the section 263 proceedings, so the DRP's view was upheld. A separate year-wise verification issue was remanded for limited factual examination. en-us Wed, 26 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768563 Treaty taxation of IT support receipts depended on the make-available test under section 9(1)(vii) and Article 12(4) of the India-USA DTAA: services qualify only if they transfer technical knowledge, skill, experience, know-how or processes so the recipient can use them independently later. Centralised support functions were found not to meet that test, so the receipts were not taxable as fees for included services and the addition on that basis was deleted. On the revisionary issue, the earlier Tribunal order was read as deleting the merits addition rather than quashing the section 263 proceedings, so the DRP's view was upheld. A separate year-wise verification issue was remanded for limited factual examination. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768563