ITAT Delhi: Project-Specific Services Not Subject to FIS under India-USA DTAA

Michael Graves Design Group Inc Vs DCIT (ITAT Delhi) ITAT Delhi held that passing of project-specific architectural drawings and designs with measurements did not amount to making available technical knowledge, know-how, or processes. Since ‘make available’ clause is not satisfied, services rendered to the AOP does not fall within the purview of FIS under Article 12(4)(b) of the India-USA DTAA. Facts- The assessee is a privately held multi-faceted and multi-discipline firm headquartered in Princeton, New Jersey, USA. The firm provides design services for its clients all over the world, inc...