Cricket League Income Taxed as Business Income Under India-UK DTAA; "Make Available" Condition Not Met for FTS.

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....The court examined whether the receipts from services rendered by IMG to BCCI for IPL were taxable as Fees for Technical Services (FTS) under Article 13 of the India-UK DTAA or as business income under Article 7. It held that IMG's Service PE in India existed, and income attributable to it was rightly taxed as business income. However, the court found that the "make available" requirement for FTS was not met as IMG's expertise was not transferred or made available to BCCI. The court upheld the bifurcation of income, allowing taxation under appropriate articles based on the nature of income. It left open the interpretation of the "effectively connected" clause in Article 13(6). The court also held that services utilized for earning income fr.........