No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)

ACIT Vs Forum Homes Private Limited (ITAT Mumbai) The appeal before the Income Tax Appellate Tribunal Mumbai arose from an order dated 04.09.2025 passed by the Addl./JCIT (A), Prayagraj, for Assessment Year 2016–17. The central issue was whether payments made by the assessee to two Singapore-based entities for consultancy services, including architectural and structural design, qualified as “Fees for Technical Services” (FTS) under Section 9(1)(vii) of the Income Tax Act, 1961, read with Article 12(4) of the India–Singapore Double Taxation Avoidance Agreement (DTAA). A related issue wa...