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TMI Blog2014 (6) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... SPONDENT : NONE JUDGMENT The following substantial question of law would arise for consideration in this appeal: "Whether the Tribunal was correct in holding that as technology, experience or skill has not been made available to the assessee as per Article 12(4) of DTAA between India and Singapore, the payments made by the assessee were not liable to be taxed under the head "fees for technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c services in India. Sun India the assessee avails services of Sun Singapore for which a service fee is paid. From the business description of the assessee, it is clear that assessee is engaged in marketing and support system of hardware and software products. The material on record do not disclose that Sun Singapore has made available to the assessee its technical knowledge, experience or skill. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x at source. 3. This Court had an occasion to consider this agreement in the case of Commissioner of Income Tax and others Vs. De Beers India Minerals (P) Ltd., reported in (2012) 346 ITR 467, where, after referring to various provisions of law, it was held that the question, whether along with rendering technical services, whether the technical knowledge with which the services was rendered was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that Sun Singapore has not made available to the assessee the technology or the technological services which is required to provide the distribution, management and logistic services. That is a finding of fact recorded by the Tribunal on appreciation of the entire material on record. When once factually it is held the technical services has not been made available, then in view of the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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