Rendering of advisory service doesn’t amount to Fees for Included Services

CIT Vs Timken Company (Calcutta High Court) Calcutta High Court held that rendering of advisory service doesn’t amount to Fees for Technical Services/ Fees for Included Services under Article 12(4)(b) of the India-US Double Taxation Avoidance Agreement. Facts- The assessee entered into an agreement with TIL for providing services such as management services, management information services, information resources, system development etc. The contention of the revenue is that the fee received is for included services as provided in Article 12 of the Indo-US Treaty and, therefore, liable to tax...