Case Law Analysis
|Income Tax Appellate Tribunal
DTAA Article 12(4)(b) | 'Make Available' Test Not Triggered Without Transfer and Retention of Technical Knowledge: ITAT Mumbai
The ITAT Mumbai ruled that fees for research management support services do not constitute Fees for Technical Services under the India-Singapore DTAA unless the recipient receives and retains transferable technical knowledge. This clarifies the boundary between advisory support and taxable technical service, impacting multinational corporations structuring intra-group support arrangements in India.