https://www.taxtmi.com/caselaws?id=793670 Amounts paid by Indian entities for seconded employees were treated as fees for technical services under Article 12 of the India-USA DTAA and section 9(1)(vii), because the secondees retained a lien with the foreign employer, worked under a contractual control framework, and the arrangement involved training and transfer of technical knowledge, skill, experience and know-how, satisfying the "make available" test. Receipts from Indian clients for services rendered in and from the USA were examined under the professional services exclusion in Article 12(5)(e) read with Article 15; Article 15(2) was treated as an inclusive definition, and only receipts truly answering the professional-services description were eligible for treaty benefit, while the balance could be taxed as technical or consultancy services. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793670 Amounts paid by Indian entities for seconded employees were treated as fees for technical services under Article 12 of the India-USA DTAA and section 9(1)(vii), because the secondees retained a lien with the foreign employer, worked under a contractual control framework, and the arrangement involved training and transfer of technical knowledge, skill, experience and know-how, satisfying the "make available" test. Receipts from Indian clients for services rendered in and from the USA were examined under the professional services exclusion in Article 12(5)(e) read with Article 15; Article 15(2) was treated as an inclusive definition, and only receipts truly answering the professional-services description were eligible for treaty benefit, while the balance could be taxed as technical or consultancy services. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793670