https://www.taxtmi.com/caselaws?id=781937 ITAT Delhi-AT held that payments received by the assessee from its Indian group entity for business support services could not be taxed in India as fee for technical services (FTS) under Article 12 of the India-Netherlands DTAA. The Tribunal found the services were predominantly managerial, which are not covered within FTS under Article 12(5). Even assuming some services were technical, the "make available" condition was not satisfied, as no technical knowledge or skill was imparted enabling independent use by the recipient. Consequently, the addition made by the AO was deleted. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781937 ITAT Delhi-AT held that payments received by the assessee from its Indian group entity for business support services could not be taxed in India as fee for technical services (FTS) under Article 12 of the India-Netherlands DTAA. The Tribunal found the services were predominantly managerial, which are not covered within FTS under Article 12(5). Even assuming some services were technical, the "make available" condition was not satisfied, as no technical knowledge or skill was imparted enabling independent use by the recipient. Consequently, the addition made by the AO was deleted. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781937