Income deemed to accrue or arise in India - Fee for Technical ...

Marketing Support Services Not Technical Under India-USA Tax Treaty, Article 12(4); No 'Make Available' Condition Met.

March 6, 2023

Case Laws Income Tax AT

Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing support service agreement are neither in the nature of technical or consultancy services under Article 12(4) of India – USA Tax Treaty. Even, assuming that it is in the nature of consultancy services, however, the ‘make available’ condition provided under Article 12(4)(b) of the Tax Treaty is not satisfied. - AT

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Income deemed to accrue or arise in India - Fee for Technical ...

Marketing Support Services Not Technical Under India-USA Tax Treaty, Article 12(4); No 'Make Available' Condition Met.

March 6, 2023

Case Laws Income Tax AT

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