https://www.taxtmi.com/highlights?id=100849 Credit rating and annual surveillance receipts were held not taxable as fees for technical services under the India-Singapore DTAA because the determinative test was whether technical know-how, skill, technology or process had been made available to the client. The Tribunal found that clients received only the rating output, not the underlying expertise or technology used to produce it, and no know-how was transferred. The addition was therefore deleted. en-us Wed, 17 Jun 2026 08:24:55 +0530 Wed, 17 Jun 2026 08:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100849 Credit rating and annual surveillance receipts were held not taxable as fees for technical services under the India-Singapore DTAA because the determinative test was whether technical know-how, skill, technology or process had been made available to the client. The Tribunal found that clients received only the rating output, not the underlying expertise or technology used to produce it, and no know-how was transferred. The addition was therefore deleted. Highlights Income Tax Wed, 17 Jun 2026 08:24:55 +0530 https://www.taxtmi.com/highlights?id=100849