https://www.taxtmi.com/caselaws?id=769003 ITAT Delhi allowed the assessee's appeal regarding addition on account of sale of logistic services treated as fees for technical services (FTS) under the Income Tax Act and India-USA DTAA. The tribunal held that FTS requires rendition of specialized knowledge, skill, and expertise with a "make available" condition enabling transfer of specialized knowledge. Customs clearance rules being in public domain and statutory regulations do not constitute specialized skill. Creating global workforce ethos following common code also does not qualify as FTS. The tribunal distinguished software development issues citing SC precedent in Engineering Analysis Centre of Excellence case. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Apr 2025 10:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769003 ITAT Delhi allowed the assessee's appeal regarding addition on account of sale of logistic services treated as fees for technical services (FTS) under the Income Tax Act and India-USA DTAA. The tribunal held that FTS requires rendition of specialized knowledge, skill, and expertise with a "make available" condition enabling transfer of specialized knowledge. Customs clearance rules being in public domain and statutory regulations do not constitute specialized skill. Creating global workforce ethos following common code also does not qualify as FTS. The tribunal distinguished software development issues citing SC precedent in Engineering Analysis Centre of Excellence case. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769003