Fees for included services taxable only if technical knowledge made available

PCIT Vs EGL Eagle Global Logistics (India) Pvt. Ltd. (Punjab and Haryana HC) In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the technical knowledge, therefore, the provisions of the Income Tax Act would not stand attracted in the transactions in question. FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT Heard learne...