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Support and service fees not taxable as FTS as it didn't satisfy make available clause

July 13, 2018[2018] 94 380 (Mumbai - Trib.)

IT/ILT: Where assessee foreign company had entered into two agreements with Indian company (SSIPL), namely, License Agreement (LA) and Service Agreement (SA) and it received a certain sums towards licence fees and search fees, since license fees and search fees were governed by separate and distinct agreements entered into by assessee and SSIPL and they would constitute different sources of its income, search fee and license fee were distinct from each other and search fee received under SA was independent of LA and was not taxable in India as FTS under article 12(5)(a) of India Netherland DTAA

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