Passing Of Project Specific Architectural Drawings And Design With Measurement Doesn’t Amount To ‘Make Available’ Technical Knowledge: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal has held that the mere passing of project-specific architectural drawings and designs with measurements did not amount to making available technical knowledge, know-how, or processes.The bench noted that G.S. The Delhi Bench of the Income Tax Appellate Tribunal has held that the mere passing of project-specific architectural drawings and designs with measurements did not amount to making available technical knowledge, know-how, or processes. The assessee filed its reply to the show cause notice contending that the ‘make available’ clause is not satisfied and therefore the income of the assessee from the services rendered by the assessee to the AOP should not be treated as FIS in terms of Article 12 of the India-USA DTAA as well as the MOU between India and the USA. The ITAT held that the consideration received by the assessee for services rendered to the AOP does not fall within the purview of FIS under Article 12 of the India-USA DTAA as it does not satisfy the ‘make available’ clause.
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