‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore

Sasken Technologies Ltd. Vs ACIT (ITAT Bangalore) Bengaluru ITAT: ‘Make Available’ Test Not Satisfied – No TDS on Payments to US Software Contractors The Bengaluru ITAT held that no tax was deductible under section 195 on payments of ₹10.09 crore made by an Indian software company to overseas contractors through its US branch, since although the payments were for technical services, they did not satisfy the “make available” test under Article 12 of the India–US DTAA. The Tribunal observed that the subcontractors rendered onsite software development services and in...