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2023 (7) TMI 850 - ITAT DELHIIncome taxable in India - Fees for included services (‘FIS’) under Article 12(4)(b) of the India-US DTAA - ‘make available’ clause satisfied - HELD THAT:- In Gera Development (P.) Ltd. [2016 (8) TMI 1009 - ITAT PUNE] on issue of payments made by the assessee, an Indian company, engaged in the business of property development to US company for architectural design and drawings of different building and facilities in respect of its commercial project ‘IQ Business Park’ held that mere passing of project specific architectural drawings and design with measurement did not amount to ‘make available’ technical knowledge, know-how or process and that the assessee has not transferred any technical expertise, skill or knowledge along with the drawing and designs of the particular building to the assessee. We are of the view that the consideration received by the assessee for services rendered to the AOP does not fall within the purview of FIS under Article 12(4)(b) of the India-USA DTAA as the same does not satisfy the ‘make available’ clause envisaged therein. Accordingly, we allow the ground of appeal raised by the assessee in both the AYs.
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