Benefit of DTAA available to services which doesn’t include element of make available technology

PCIT Vs Ciena Communications India Pvt. Ltd. (Delhi High Court)

Delhi High Court held that provision of service by associated enterprise doesn’t include the element of ‘make available’ of technology to the assessee. Thus, benefit of Article 12 of India-USA DTAA available to such payment and hence TDS not deductible on the same.Please become a Premium member. If you are already a Premium member, login here to access the full content.