Mere passing off project specific architectural, drawings and design not taxable as Fee for Technical Services

Buro Happold Limited Vs DCIT (ITAT Mumbai) ITAT Mumbai held that mere passing off project specific architectural, drawings and designs with measurements does not amount to making available technical knowledge, experience, skill, knowhow or processes. Accordingly, cannot be brought to tax as ‘Fee for Technical Services’. Facts- The assessee is a company registered in the United Kingdom and was a tax resident of that State. The assessee is an international, integrated engineering and consultancy company. The assessee is engaged in the business of providing structural and MEP (Mechanical, Ele...