https://www.taxtmi.com/caselaws?id=462072 Under the India-Singapore DTAA, business support services and referral fees are taxable as fees for technical services only if the make-available condition is met, meaning the Indian recipient must be enabled to apply the underlying technical knowledge, experience, skill, know-how or processes independently after the service ends. Managerial, consultancy-oriented or support services do not by themselves satisfy this test, and incidental commercial benefit is insufficient. Where treaty taxation fails, section 90(2) prevents the Act from being used to expand the charge. Prior treatment of the receipts by the assessee does not bar a correct claim on the merits. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 20 May 2025 18:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462072 Under the India-Singapore DTAA, business support services and referral fees are taxable as fees for technical services only if the make-available condition is met, meaning the Indian recipient must be enabled to apply the underlying technical knowledge, experience, skill, know-how or processes independently after the service ends. Managerial, consultancy-oriented or support services do not by themselves satisfy this test, and incidental commercial benefit is insufficient. Where treaty taxation fails, section 90(2) prevents the Act from being used to expand the charge. Prior treatment of the receipts by the assessee does not bar a correct claim on the merits. Case-Laws Income Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462072