https://www.taxtmi.com/caselaws?id=461992 Under the India-UK treaty, consulting engineering receipts were not fees for technical services because the project-specific drawings, designs and plans did not make technical knowledge, skill, know-how or processes available to the recipient. The same "make available" test also defeated taxability of related management fees and cost recharges as royalty or fees for technical services, since the record did not show any transfer or use of rights, information or know-how. In the absence of a permanent establishment, the amounts were not taxable in India as business profits. The commentary concludes that treaty-based taxability turned on whether technical capability was actually transmitted, not merely on the supply of specialised deliverables. en-us Mon, 20 Jan 2025 00:00:00 +0530 Tue, 13 May 2025 19:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461992 Under the India-UK treaty, consulting engineering receipts were not fees for technical services because the project-specific drawings, designs and plans did not make technical knowledge, skill, know-how or processes available to the recipient. The same "make available" test also defeated taxability of related management fees and cost recharges as royalty or fees for technical services, since the record did not show any transfer or use of rights, information or know-how. In the absence of a permanent establishment, the amounts were not taxable in India as business profits. The commentary concludes that treaty-based taxability turned on whether technical capability was actually transmitted, not merely on the supply of specialised deliverables. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461992