https://www.taxtmi.com/caselaws?id=796072 Under the India-UK tax treaty's make-available requirement, borrowed advisory and consultancy services do not constitute fees for technical services unless they transfer technical knowledge, skill, know-how or processes enabling the Indian recipient to apply them independently. As no such transfer was established, the borrowed-services receipts were not taxable as fees for technical services. Corporate control or shareholding alone does not create a permanent establishment under the treaty, and no other cogent evidence of an Indian permanent establishment was produced; the receipts therefore could not be taxed as business profits. Expense reimbursements without a profit element also did not give rise to taxable fees. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796072 Under the India-UK tax treaty's make-available requirement, borrowed advisory and consultancy services do not constitute fees for technical services unless they transfer technical knowledge, skill, know-how or processes enabling the Indian recipient to apply them independently. As no such transfer was established, the borrowed-services receipts were not taxable as fees for technical services. Corporate control or shareholding alone does not create a permanent establishment under the treaty, and no other cogent evidence of an Indian permanent establishment was produced; the receipts therefore could not be taxed as business profits. Expense reimbursements without a profit element also did not give rise to taxable fees. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796072