To ‘make available’ technical knowledge’ payer must be enabled to perform service himself

Karnataka High Court CIT vs. De Beers India Minerals Pvt Ltd. ITA No. 549 of 2007 C/W ITA No. 550 of 2007 ITA No. 551 of 2007 Date – 15.03.2012 Article 12(5) of the DTAA defines “fees for technical services” to mean payments in consideration for the rendering of any technical or consultancy services “which make available technical knowledge, experience, etc or consist of the development and transfer of a technical pIan or technical design. To be said to “make available”, the service should be aimed at and result in transmitting technical knowledge etc so that t...