https://www.taxtmi.com/caselaws?id=780626 Receipts from GIT infrastructure charges for use of third-party software were treated as consideration for a copyrighted article, not as a transfer of technical knowledge, skill, know-how or process to the Indian group entities. Applying the make available requirement under Article 12(4)(b) of the India-Canada DTAA, the arrangement did not enable the recipient to perform the function independently without further recourse to the assessee. No copyright or commercial exploitation right was granted, so the receipts were not taxable as Fees for Included Services or royalty under the Income-tax Act, 1961 or the DTAA, and the addition was deleted. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780626 Receipts from GIT infrastructure charges for use of third-party software were treated as consideration for a copyrighted article, not as a transfer of technical knowledge, skill, know-how or process to the Indian group entities. Applying the make available requirement under Article 12(4)(b) of the India-Canada DTAA, the arrangement did not enable the recipient to perform the function independently without further recourse to the assessee. No copyright or commercial exploitation right was granted, so the receipts were not taxable as Fees for Included Services or royalty under the Income-tax Act, 1961 or the DTAA, and the addition was deleted. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780626