Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.

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....SaaS subscription receipts from Indian customers for a standard, non-customised software development kit and dashboard facility did not constitute fees for included services under Article 12(4) of the India-USA DTAA. Customers integrated the product and generated reports independently, while the provider retained its algorithms, source code and processes; use of technology did not make technical knowledge available for independent post-subscription use. Incidental account management, support and demonstrations did not change the transaction's predominant automated character. The related additions were deleted for both assessment years. Tax deducted at source credit required Assessing Officer verification before grant, and the challenge to penalty initiation for under-reporting was premature.....