https://www.taxtmi.com/caselaws?id=769000 Passenger Services receipts generated through an assessee's software and data centre in the USA were not taxable in India as fees for technical services under section 9(1)(vii) or as fees for included services under Article 12 of the India-USA DTAA, because no technology, technical knowledge, skill, know-how or process was made available to the Indian recipient. The Article 12(4)(b) test requires the recipient to be enabled to apply the technology itself, and mere use of a technologically supported service is insufficient. On that basis, the treaty definition of fees for included services was not met and the addition was rightly deleted. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769000 Passenger Services receipts generated through an assessee's software and data centre in the USA were not taxable in India as fees for technical services under section 9(1)(vii) or as fees for included services under Article 12 of the India-USA DTAA, because no technology, technical knowledge, skill, know-how or process was made available to the Indian recipient. The Article 12(4)(b) test requires the recipient to be enabled to apply the technology itself, and mere use of a technologically supported service is insufficient. On that basis, the treaty definition of fees for included services was not met and the addition was rightly deleted. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769000