Sec. 9 of Income Tax Act, 1961—Income—Income deemed to accrue or arise in India - Concept of make available of technical services would not amount to fee for technical services.

Facts: The issue in appeal of assessee is as regards to taxability of payment received by assessee from IT support services which constitutes Fees for Technical Services ('FTS') and royalty under the India-Netherlands Treaty DTAA.

Held, that concept of make available of technical services that such receipts would not amount to fee for technical services so as to the “concept of make available clause contained in Article 13(4)(c) of the treaty has not been satisfied. Accordingly, we delete the addition and allow this issue of assessee’s appeal. - SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV V/s DY. CIT - [2020] 182 ITD 294 (ITAT-MUMBAI)