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“make available clause”

International TaxDTAA FTS ArticleDTAA FTS Article214 judgments

The decision most relied on for make available clause is Ishikawajima Harima Heavy Industries Ltd. v. DIT (288 ITR 408), cited in 394 judgments on BharatTax.

Leading authorities on make available clause

Ishikawajima Harima Heavy Industries Ltd. v. DIT
288 ITR 408 · 2007 · Supreme Court
394
citing judgments

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

DIT v. Ericsson A.B
343 ITR 470 · 2012 · High Court
256
citing judgments

Payments for the use of copyrighted software or reimbursement of data processing costs do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act or Article 12(3) of a DTAA where there is no transfer of copyright or rendering of services that "make available" technical knowledge. This position was later upheld by the Supreme Court.

DIT v. Guy Carpenter & Co Ltd.
346 ITR 504 · 2012 · High Court
171
citing judgments

For fees for technical services to be taxable under a tax treaty's 'make available' clause, a transfer of technology enabling the recipient to independently perform the service in the future is necessary, beyond mere service rendition. The case also clarifies that re-insurance services do not constitute 'imparting' of information taxable as royalty.

Raymond Ltd. v. Dy. CIT
86 ITD 791 · 2003 · ITAT
154
citing judgments

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

GVK Industries Ltd. v. Income Tax Officer
371 ITR 453 · 2015 · Supreme Court
119
citing judgments

Advice given by a financial consultancy firm on the modalities of procuring loans is considered a 'technical and consultancy service' for the purpose of taxation of fees for technical services.

EY Global Services Ltd. v. ACIT
441 ITR 54 · 2022 · High Court
72
citing judgments

Payments for software licenses that do not involve a transfer of copyright or proprietary interest, but merely authorize end-user access and use, do not constitute 'royalty' income. Additionally, IT support services are not taxable as Fees for Technical Services (FTS) or royalty.

Judgments citing make available clause

Timex Group India Ltd., New Delhi vs. Addi. CIT Spl.Range-9, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7526/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Timex Group India Ltd. Additional Commissioner Of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 Pan-Aaact0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner Of M/S Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 Pan-Aaact0773C Revenue Assessee Assessee By Shri Tushar Jarwal, Adv. Shri Aayush Nagpal, Adv. & Shri Vikrant Maheshwari, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 26.09.2025

Section 143(3)Section 40Section 92Section 92BSection 92C

where long term service contract was in play between the Indian and the foreign company and Revenue took the plea of fulfilment of "make available" clause. 4. ITAT Delhi in Invesco Holding Company (US) Inc. v. ACIT in ITA No. 784 & 785 of 2023, Order dt. 23.07.2024 (Para ... Para 9) that payments in the nature of reimbursements are not taxable.” Product Design Charges do not satisfy "make available" clause and are reimbursed on cost basis 5. The product design services are provided by specifically by Mr. Georgio Galli by applies his technical skills and aesthetic standards which cannot

Kpmg Assurance and Consulting Services LLP, Mumbai vs. Principal Commissioner of Income Tax -8, Mumbai

ITA 2396/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri S.K. Agarwal, Shri Ajit JainFor Respondent: Shri Ritesh Misra, CIT DR
Section 147Section 148Section 263Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Keller Asiapacific Limited, Singapore vs. The Assistant Commissioner of Income Tax, Circle International Taxation

In the result, appeal of the assessee is partly allowed in the terms

ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)

For Appellant: Shri Ashik Shah, CAFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)

advertising services, human capital, procurement and I.T services. Except for I.T services, none of the services provided by assessee to Indian AE qualify ‘make available' clause. The revenue from I.T Services was offered to tax by the assessee suo-motto. The assessee is rendering these services since ... submitted that it is a well settled law that where there is no transfer of technology, technical know-how or technical knowledge, make available clause in Article 12 of India-Singapore DTAA does not get attracted. To support his submissions, he placed reliance on following decisions:- 1. Tagit

Veritas Storage (Singapore) Pte. Ltd, Singapore vs. DCIT, Circle 3(1)(1), International Taxation, New Delhi

In the result, appeal of assessee in ITA No

ITA 1913/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Tarun Gulati, Sr. AdvFor Respondent: Shri Vedanshu Tripathi, CIT- DR
Section 143(3)

C.I.T. International Taxation, New Delhi, ITA 2006/DEL/2022. It is also submitted that the said transactions do not satisfy the ‘make available’ clause as per Article 12(4)(b) of the India -Singapore DTAA. 9. Per contra, the ld. DR did not raise any serious objection. The ld DR relied upon ... DTAA. The ld DRP held that taxable under Article 13 India-UK DTAA under the head 'FTS'. The ld DRP held that the make available clause under Article 13 are also stand satisfied. The main argument taken before us is that the other related services provided are in connection with

Shell Information Technology International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation )-4(2)(1), Mumbai

ITA 1750/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jul 2025AY 2022-23

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Satya Pal Kumar
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

make available' of technical services that such receipts would not amount to fee for technical services so as to the "concept of make available clause' contained in Article 13(4)(c) of the treaty has not been satisfied In the given facts and circumstances of the case Hon‟ble Delhi ... fees for technical services'. Further, more, the Tribunal also held that such receipts would not amount to fees for technical services as the "make available" clause contained in article 13(4)(c) had not been satisfied in the facts and circumstances of the present case. 13. In our view

Deputy Commissioner of Income Tax (International Taxation), Cirlce - 1(1), Bengaluru vs. Applied Materials India Private Limited, Bengaluru

ITA 1296/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Dr. Divya K.J., CIT(DR)(ITAT), BengaluruFor Respondent: Shri Suryanarayan, AR
Section 133ASection 195Section 201Section 201(1)Section 9(1)(vii)

would not qualify as Fee for technical services/ Fees for included services ('FTS'/'FIS') due to the presence of "make available" clause in the respective Double Taxation Avoidance Agreements (DTAAs). Hence, the reimbursement paid/payable to overseas AE are not taxable as FTS under the DTAA. But the claim ... expertise in the requisite fields, and thus, the arrangement was preferred to get the expertise from within the group entities. Issue of 'make available' clause of DTAAS: 35. The issue that is to be considered now is whether the transaction involving providing of technical services falls under the category

Coursera Inc., California vs. ACIT, Circle Intl Tax-1(2)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1958/DEL/2025[2022-23]Status: HeardITAT Delhi29 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Naveen Chandracoursera Inc. Vs. Acit, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 Of America - 94040 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaicc4141K Appellant .. Respondent

For Appellant: Sh. Sachit Jolly, Sr. Adv, &For Respondent: Dr. Vedanshu Tripathi, CIT, DR
Section 139(1)Section 143Section 144C(5)Section 153Section 234BSection 270A

Monjee Institute Of Management Studies or they should not be for teaching in such an institute. e)As per various judicial pronouncements the make available clause will apply only when services have an enduring benefit to the customer which remains with him even after service provider is no longer available

Ernst and Young U.S. LLP, Usa vs. ACIT Circle Intl Taxation 1(2)(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2168/DEL/2023[2020-21]Status: DisposedITAT Delhi19 May 2025AY 2020-21

Bench: Sh.C.N. Prasad & Sh. Naveen Chandraassessment Year: 2020-21

Section 143(3)Section 144C

circumstances of the case and in law, the Ld. AO/DRP has erred in holding that professional services rendered by the appellant satisfies the make available clause and therefore qualify as FIS under Article 12 of the DTAA. Ground 3.3(a): Without prejudice to above, on the facts and circumstances

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1266/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1264/CHNY/2024[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1263/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

Trib 191 Chen) - In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain 'make available' clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name Company of Country of residence Currency Amount (in foreign currency) Amount (in RS.) Payments made towards Software AMC - Countries with 'make available' clause 1 Riverbed Technology Inc USA USD 6,137 2,97,779 2 Inflow Singapore USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed Technology

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

Trib 191 Chen) - In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Amount S No Name of Country of Amount Currency (in foreign Company residence (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1206/CHNY/2024[2013-14]Status: DisposedITAT Chennai16 May 2025AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1205/CHNY/2024[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1194/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

Trib 191 Chen) In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Name of | Country of Amount Amount Company residence Currency |(in foreign (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause S No 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore | USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

Trib 191 Chen) - In respect of those payments made to residents of Singapore, USA and UK, the tax treaties of these countries contain ‘make available’ clause. Since software AMC does not make available any technical knowledge, skill, know-how, the same is not taxable as per respective DTAAs ... Amount S No Name of Country of Amount Currency (in foreign Company residence (in RS.) currency) Payments made towards Software AMC - Countries with ‘make available’ clause 1 Riverbed USA USD 6,137 2,97,779 Technology Inc 2 Inflow Singapore USD 190 9,073 Technologies (Singapore) Pte Ltd 3 Riverbed

Shell International Petroleum Company Limited, Mumbai vs. Deputy Commissioner of Income Tax (Int Taxation)_4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 3317/MUM/2023[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

incidental benefit to the assessee which has been considered to be of enduring advantage. 21. In our understanding, in order to invoke make available clauses, technical knowledge and skill must remain with the person receiving the services even after the particular contract comes to an end and the technical knowledge

Shell International Petroleum Company Limitedium, Mumbai vs. Dy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 995/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Apr 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

incidental benefit to the assessee which has been considered to be of enduring advantage. 21. In our understanding, in order to invoke make available clauses, technical knowledge and skill must remain with the person receiving the services even after the particular contract comes to an end and the technical knowledge

Shell International Petroleum Company Ltd., Mumbai vs. DCIT (It) 4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 2307/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Apr 2025AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

incidental benefit to the assessee which has been considered to be of enduring advantage. 21. In our understanding, in order to invoke make available clauses, technical knowledge and skill must remain with the person receiving the services even after the particular contract comes to an end and the technical knowledge