The Commr Of Income Tax vs M/S De Beers India Minerals Pvt Ltd on 15 March, 2012
56. The above understanding has been endorsed by
various judicial authorities including the Hon'ble
Karnataka High Court in the case of CIT vs. De Beers
India Minerals (P) Ltd. [2012] 346 ITR 467 where the
court held that in order to fit into the terminology
"make available", the technical knowledge, skill, etc.,
must remain with the service recipient even after the
particular contract comes to an end. It is not enough
that the services offered are the product of intense
technological effort and a lot of technical knowledge
and experience of the service provider has gone into
it. The relevant extract of the judgement is
reproduced hereunder for Your Honours' kind perusal:-