Case Law Analysis
|Income Tax Appellate Tribunal
DTAA Article 12 | 'Make Available' Clause Mandatory for Royalty/FTS Classification of Telecom Services : ITAT Mumbai
ITAT Mumbai rules that payments for voice termination and bandwidth services do not qualify as royalty or fees for technical services under India-Singapore/US DTAA unless the 'make available' clause is satisfied. The ruling clarifies that business profits taxability hinges on the absence of a permanent establishment, shielding foreign telecom providers from double taxation.