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2009 (11) TMI 673 - AT - Income TaxDouble Taxation Avoidance Agreement between India and UK - Double taxation relief - assessee entered into an agreement with another group of company, i.e., WNS, U.K. for the purpose of availing sale support and account handling services for the assessee-company - Assessing Officer was of the view that the services so rendered by the WNS, U.K., were covered by the provisions of section 9(1)(vii) read with Explanation 2 of the Act thereto as also the article 13(4)(c) of Indo-U.K. Tax Treaty - assessee directed to deduct tax at source at the rate of 15 per cent from the remittance to WNS, U.K. in respect of marketing and management services - assessee contended that services rendered by WNS, U.K. did not ‘make available technical knowledge, experience, skill know-how’ to it and, as such, article 13(4)(c) had no application – Held that:- In terms of article 12 of Indo-UK DTAA, technical services are treated as having been ‘made available’ when recipient of such technical services is enabled to perform such services without recourse to service provider - services rendered by WNS, UK, did not meet aforesaid test, Commissioner (Appeals) was justified in holding that impugned receipts could not be taxed as fees for technical services
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