https://www.taxtmi.com/caselaws?id=777602 ITAT Delhi (AT) upheld that each assessment year is distinct and dismissed the taxpayer's res judicata plea, allowing the AO to reassess on year-specific facts. The Tribunal found maintenance, education and training services to be intricately linked to sale of software and, since software sale was not taxable as royalty, these allied services are not taxable as FTS under Article 5(a) of the India-Singapore DTAA. The Revenue failed to prove the "make available" condition of Article 12(4)(b); the AO was directed to delete the FTS addition. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777602 ITAT Delhi (AT) upheld that each assessment year is distinct and dismissed the taxpayer's res judicata plea, allowing the AO to reassess on year-specific facts. The Tribunal found maintenance, education and training services to be intricately linked to sale of software and, since software sale was not taxable as royalty, these allied services are not taxable as FTS under Article 5(a) of the India-Singapore DTAA. The Revenue failed to prove the "make available" condition of Article 12(4)(b); the AO was directed to delete the FTS addition. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777602