https://www.taxtmi.com/caselaws?id=57843 Payments for customer-based telecom circuits were analysed as standard connectivity facilities, not fees for technical services, because no managerial, technical or consultancy service was made available and no technical knowledge, skill or process was transferred to the payer. The same "make available" requirement under Article 12(4) of the India-USA DTAA was not satisfied, so the treaty did not create Indian taxability. The Tribunal also treated the payments as not constituting royalty, since use of sophisticated infrastructure by the service provider did not amount to receipt of a process by the customer. As the sums were not chargeable to tax in India, no withholding obligation arose under section 195. en-us Fri, 25 Apr 2003 00:00:00 +0530 Mon, 29 Dec 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57843 Payments for customer-based telecom circuits were analysed as standard connectivity facilities, not fees for technical services, because no managerial, technical or consultancy service was made available and no technical knowledge, skill or process was transferred to the payer. The same "make available" requirement under Article 12(4) of the India-USA DTAA was not satisfied, so the treaty did not create Indian taxability. The Tribunal also treated the payments as not constituting royalty, since use of sophisticated infrastructure by the service provider did not amount to receipt of a process by the customer. As the sums were not chargeable to tax in India, no withholding obligation arose under section 195. Case-Laws Income Tax Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57843