Make Available’ under India-Singapore DTAA vis-à-vis Technology Transfer Agreement and Services Agreement

Filtrex Technologies Pvt. Ltd. Vs. ACIT [2011-T11-60-ITAT-BANG-INTL] – ITAT Bangalore held that payments made under a Technology Transfer Agreement (TTA) ‘make available’ technical knowledge or experience, and hence, are taxable as Fees for Technical Services (FTS) in terms of Article 12(4)(b) of Double Taxation Avoidance Agreement (DTAA) between India and Singapore. Also, payments made for services in the nature of marketing support and other administrative services do not ‘make available’ technology, and hence, cannot be held as FTS under Article 12 of DTAA betw...