“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients

Pratt & Whitney Canada Corp. Vs DCIT (ITAT Delhi) “Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients Delhi ITAT in Pratt & Whitney Canada Corp. & Pratt & Whitney Canada (SEA) Pte Ltd vs DCIT (International Taxation), delivered a common order holding that receipts from aircraft engine repair & overhaul services carried out entirely outside India are not taxable as Fees for Technical Services (FTS) under either the Income-tax Act or the DTA...