“make available condition”

Fees for technical services under Section 9(1)(vii) can include payments for fully automated services even without direct human interface, as modern technological developments blur the specific human element in such processes.

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.

Amounts received for services rendered are not treated as Fees for Technical Services (FTS) under Article 12(4)(b) of a tax treaty if the 'make available' condition is not satisfied.

Managerial services are not considered 'fees for included services' under Article 13(4) of the India-UK Double Taxation Avoidance Agreement, thus payments for such services are not taxable as FTS under the treaty.

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

For income to be characterized as 'fees for included services', the Revenue must prove that the assessee provided technical or consultancy services that involved making available technical knowledge, experience, skill, know-how, or processes. Access to a database alone does not meet this 'make available' condition.

Project-specific drawings, layouts, plans, and designs are not considered fees for technical services (FTS) if the technology is not made available to the recipient for their commercial use as an owner.

Payments for services are not fees for technical services under a DTAA if the foreign company does not make available technical knowledge, expertise, skill, know-how, or processes that enable the Indian assessee to apply the technology independently.