https://www.taxtmi.com/caselaws?id=470484 Article 12(4)(b) of the India-USA DTAA treats technical or consultancy receipts as fees for included services only where they make available technical knowledge, experience, skill, know-how or processes, or involve developing and transferring a technical plan or design. Access to product analytics software and related support provided customers with software-generated analytics and commercial information, but did not transfer source code, technical processes, or the ability to apply the underlying technology independently after the subscription. Use of sophisticated software or receipt of its reports does not itself meet the make-available requirement. The receipts are therefore not taxable as fees for included services. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470484 Article 12(4)(b) of the India-USA DTAA treats technical or consultancy receipts as fees for included services only where they make available technical knowledge, experience, skill, know-how or processes, or involve developing and transferring a technical plan or design. Access to product analytics software and related support provided customers with software-generated analytics and commercial information, but did not transfer source code, technical processes, or the ability to apply the underlying technology independently after the subscription. Use of sophisticated software or receipt of its reports does not itself meet the make-available requirement. The receipts are therefore not taxable as fees for included services. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470484