← All Phrases

“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

Servicenow Nederland Bv, Netherlands vs. Assistant Commissioner of Income Tax, Circle International Tax 3(1)(2), Delhi

In the result, assessee’s appeals in ITA No

ITA 2023/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Dec 2023AY 2021-22

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234ASection 234CSection 270ASection 274

find that Article 12(5)(a) above is not applicable in the instant case. Article 12(5)(b) insist on make available clause to fall within the ambit of FTS. In the instant case, the assessee has only access to software. There is no transfer of technology by the assessee ... this regard wherein it was argued that services provided by assessee are standard and customized services and that ‘make available’ clause is not relevant for the second part of Article 12(5)(b) i.e it is not relevant for development and transfer of a technical plan or technical design

Servicenow Nederland Bv, Netherlands vs. Assistant Commissioner of Income Tax, Circle International Taxation 3(1)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 2022/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Dec 2023AY 2020-21

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234ASection 234CSection 270ASection 274

find that Article 12(5)(a) above is not applicable in the instant case. Article 12(5)(b) insist on make available clause to fall within the ambit of FTS. In the instant case, the assessee has only access to software. There is no transfer of technology by the assessee ... this regard wherein it was argued that services provided by assessee are standard and customized services and that ‘make available’ clause is not relevant for the second part of Article 12(5)(b) i.e it is not relevant for development and transfer of a technical plan or technical design

ACIT, New Delhi vs. American Express (India) Pvt. Ltd., New Delhi

In the result, appeal is dismissed

ITA 1225/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kediaassessment Year: 2014-15 American Express (India) Pvt. Vs. Jcit, Ltd., Special Range-1, 7Th Floor, Mgf Metropolitan New Delhi Saket, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. American Express (India) Special Range-1, Pvt. Ltd., New Delhi Metropolitan Saket, 7Th Floor, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent)

Section 195Section 40Section 9(1)(vii)

supra) dated 25.04.2014. It is contended by the Ld. Counsel for the assessee that as per India US DTAA, the make available clause is not satisfied in the present case. Therefore, the reimbursement cannot be characterized as FTS. We find that this aspect has not been examined ... Nos.1032 & 1225/Del/2019 AY: 2014-15 decide it afresh after having considered the submissions of the assessee regarding make available clause in terms of India US DTAA. Thus, Ground No.3 raised in the assessee's appeal is partly allowed for statistical purposes.” 8. Facts being identical, consistent with the view taken

American Express (India) Pvt. Ltd., New Delhi vs. JCIT, Special, Range-1, New Delhi

In the result, appeal is dismissed

ITA 1032/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kediaassessment Year: 2014-15 American Express (India) Pvt. Vs. Jcit, Ltd., Special Range-1, 7Th Floor, Mgf Metropolitan New Delhi Saket, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. American Express (India) Special Range-1, Pvt. Ltd., New Delhi Metropolitan Saket, 7Th Floor, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent)

Section 195Section 40Section 9(1)(vii)

supra) dated 25.04.2014. It is contended by the Ld. Counsel for the assessee that as per India US DTAA, the make available clause is not satisfied in the present case. Therefore, the reimbursement cannot be characterized as FTS. We find that this aspect has not been examined ... Nos.1032 & 1225/Del/2019 AY: 2014-15 decide it afresh after having considered the submissions of the assessee regarding make available clause in terms of India US DTAA. Thus, Ground No.3 raised in the assessee's appeal is partly allowed for statistical purposes.” 8. Facts being identical, consistent with the view taken

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

under ancillary and subsidiary to the application or enjoyment of the right etc., and also it does not come under the provisions of make available clause. 15. After considering the submissions of the assessee, Assessing Officer rejected the same and observed that assessee has not provided any documentary evidences regarding ... other related areas included but not limited to the services described under Article 3. These services are technical in nature and falls under make-available clause as discussed by him in his order and treated the amount of ₹.7,18,00,340/- as taxable income under the Income

ACIT (It) 3(1)(1), Mumbai vs. Juniper Networks International B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1592/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

taxed as FTS under the India-Netherlands tax treaty conditions mentioned therein need to be cumulatively satisfied. It is trite law that the make available clause only applies when the recipient of the technology has been made competent and authorised to use the technology independently without any dependence

ACIT (It) 3(1) (1), Mumbai vs. M/S. Juniper Networks Int. B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1591/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Sept 2023AY 2016-17

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

taxed as FTS under the India-Netherlands tax treaty conditions mentioned therein need to be cumulatively satisfied. It is trite law that the make available clause only applies when the recipient of the technology has been made competent and authorised to use the technology independently without any dependence

Asstt. CIT (It)-3(1)(1), Mumbai vs. M/S. Juniper Networks International B.V, Mumbai

Appeal of the revenue is dismissed

ITA 1333/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Sept 2023AY 2015-16

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

taxed as FTS under the India-Netherlands tax treaty conditions mentioned therein need to be cumulatively satisfied. It is trite law that the make available clause only applies when the recipient of the technology has been made competent and authorised to use the technology independently without any dependence

DCIT Circle- 1(2)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Ltd, Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as ’make available’ clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services ... recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available’ clause.” 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as ’make available’ clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services ... recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available’ clause.” 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as ’make available’ clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services ... recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available’ clause.” 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 1389/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Sept 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as ’make available’ clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services ... recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available’ clause.” 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions

Ceva Asia Pacific Holdings Company Pte Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 712/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as ’make available’ clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services ... recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available’ clause.” 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

which have been described in the appellant's submissions in the above para. The appellant has also admitted that b but for the 'make available clause, such services were in the nature of fee for technical services within the Indo-US DTAA, keeping in view the decision ... present case. Hence, the conclusion drawn by the CIT (A) is erroneous/cryptic. 4.2 The services rendered shall not fall under the 'make available' clause of Article 12 of India-USA DTAA: It is submitted that the services may fall in the category of 'fees for included services, but since

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

which have been described in the appellant's submissions in the above para. The appellant has also admitted that b but for the 'make available clause, such services were in the nature of fee for technical services within the Indo-US DTAA, keeping in view the decision ... present case. Hence, the conclusion drawn by the CIT (A) is erroneous/cryptic. 4.2 The services rendered shall not fall under the 'make available' clause of Article 12 of India-USA DTAA: It is submitted that the services may fall in the category of 'fees for included services, but since

Servicenow Nederland Bv, Netherland vs. ACIT, Circle- Int. Taxation 3(1)(2), Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2242/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Aug 2023AY 2019-20

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)

find that Article 12(5)(a) above is not applicable in the instant case. Article 12(5)(b) insist on make available clause to fall within the ambit of FTS. In the instant case, the assessee has only access to software. There is no transfer of technology by the assessee ... this regard wherein it was argued that services provided by assessee are standard and customized services and that ‘make available’ clause is not relevant for the second part of Article 12(5)(b) i.e it is not relevant for development and transfer Page 12 of 16 Service Now Nederland

Gensler Singapore Prvivate Limited, Singapore vs. JCIT, Circle-1(3)(1) International Tax, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7694/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vii)

rights incorporated in the deliverables for the use of the Reliance and its affiliates and third parties and, therefore, satisfies the condition of make available clause as per Article 12(4) of the Indo – Singapore DTAA. The ld. DR, therefore, submits that the lower authorities have rightly brought

Edenred Se (Formerly Known As Edenred Sa, Mumbai vs. Dy. Comm of Income Tax International Taxation-2(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1563/MUM/2022[2019-20]Status: DisposedITAT Mumbai04 Aug 2023AY 2019-20

Bench: Shri Vikas Awasthi () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)

that the said companies continue to avail the services from the assessee on regular basis. The assessee also submitted that since the make available clause is not satisfied in this case as elaborated in the memorandum to India US Treaty such services cannot be taken as FTS either

Kraft Heinz Foods Company, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, both the appeals of the assessee for A

ITA 2017/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Manthan Shah, ARFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 271(1)Section 271(1)(c)Section 9(1)(v)Section 9(1)(vii)

respect of meaning of make Kraft Heinz Foods company; A.Y. 2013-14 available under DTAA and certain support services which do not satisfy make available clause under DTAA. The first case law of the Hon‟ble Jurisdictional High Court is Guy Carpenter and Company Ltd. 346 ITR 504. After going

Kraft Heinz Foods Company( Earlier Known As H.J.Heinz Company), Mumbai vs. DDIT(It)-2(2)(2), Mumbai

In the result, both the appeals of the assessee for A

ITA 2694/MUM/2016[2012-13]Status: FixedITAT Delhi01 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Manthan Shah, ARFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 271(1)Section 271(1)(c)Section 9(1)(v)Section 9(1)(vii)

respect of meaning of make Kraft Heinz Foods company; A.Y. 2013-14 available under DTAA and certain support services which do not satisfy make available clause under DTAA. The first case law of the Hon‟ble Jurisdictional High Court is Guy Carpenter and Company Ltd. 346 ITR 504. After going