IT support payments not taxable as FTS due to failure of ‘make available’ test under India-UK DTAA: ITAT Delhi

DCIT Vs CPP Assistance Services Private Limited (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi, dismissed two appeals filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC) in the case of DCIT vs. CPP Assistance Services Private Limited. The case involved tax assessment orders for the financial years 2017-18 and 2019-20 under Section 143(3) read with Section 144B of the Income Tax Act, 1961. The primary issue revolved around payments made by the assessee to its non-resident group company in the UK, which the Revenue contended should be taxed as fees for...