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2023 (10) TMI 1039 - DELHI HIGH COURTIncome taxable in India - Fees for Technical Services - income from ‘information technology and other administrative services’ provided by assessee to its affiliate in India[Indian subsidiary] - India-Singapore DTAA - AO concluded that the services provided by the respondent/assessee to the Indian subsidiary were in the nature of ‘management support services’ and hence, taxable at the rate of 10% plus surcharge and education cess under the Indo-Singapore DTAA. HELD THAT:- Tribunal, in concluding that services offered by the respondent/assessee to its Indian affiliates did not come within the purview of FTS, as reflected in Article 12(4)(b) of the Indo-Singapore DTAA, concluded that they did not fulfil the criteria of ‘make available’ principle. According to the Tribunal, the agreement between the respondent/assessee and its Indian affiliate had been effective from 01.01.2010, and if, as contended by the appellant/revenue, technical knowledge, experience, skill, and other processes had been made available to the Indian affiliate, the agreement would not have run its course for such a long period. We tend to agree with the analysis and conclusion arrived at by the Tribunal. No substantial question of law.
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