https://www.taxtmi.com/caselaws?id=464624 IT support payments made to a non-resident group company were examined under Article 13 of the India-UK DTAA to determine whether they constituted fee for technical services. Applying the make available test, the decisive question was whether technical knowledge, experience, skill, know-how or processes were transferred so that the recipient could apply them independently. As the services were rendered from the UK on a recurring group basis and the assessee did not acquire any technical knowledge or skill, the test was not satisfied. The payments were therefore not taxable as fee for technical services, and the Revenue's challenge failed. en-us Thu, 07 Nov 2024 00:00:00 +0530 Thu, 06 Nov 2025 19:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464624 IT support payments made to a non-resident group company were examined under Article 13 of the India-UK DTAA to determine whether they constituted fee for technical services. Applying the make available test, the decisive question was whether technical knowledge, experience, skill, know-how or processes were transferred so that the recipient could apply them independently. As the services were rendered from the UK on a recurring group basis and the assessee did not acquire any technical knowledge or skill, the test was not satisfied. The payments were therefore not taxable as fee for technical services, and the Revenue's challenge failed. Case-Laws Income Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464624