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1 - 10 of 16 (0.35 seconds)The Coinage Act, 2011
Article 7 in Constitution of India [Constitution]
The Mines Act, 1952
The Commr Of Income Tax vs M/S De Beers India Minerals Pvt Ltd on 15 March, 2012
16. 'Make available' clause in article 12(5)(b) of the DTAA between India and
Netherlands was considered by the Hon'ble Karnataka High Court in the case
of C.I.T. Vs. De Beers India Minerals Private Limited 346 ITR 467 (Karnataka)
and Hon'ble court held that Article 12(5) of the DTAA defines "fees for
technical services" to mean payments in consideration for the rendering of any
technical or consultancy services "which make availabletechnical knowledge,
experience, etc or consist of the development and transfer of a technical plan
or technical design. To be said to "make available", the service should be
aimed at and result in transmitting technical knowledge etc so that the payer
of the service could derive an enduring benefit and utilize the knowledge or
know-how on his own in future without the aid of the service provider. In
other words, to fit into terminology "making available", the technical
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knowledge, skills etc. must remain with the person receiving the service 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
technical knowledge or skills of the provider should be imparted to and
absorbed by the receiver so that the receiver can deploy similar technology or
techniques in the future without depending upon the provider. On facts, while
the Dutch company performed the surveys using substantial technical skills, it
has not made available the technical expertise in respect of such collection or
processing of data to the assessees, which the assessee can apply
independently and without assistance and undertake such survey
independently. Consequently, the consideration is not assessable as "fees for
technical services".
Article 5 in Constitution of India [Constitution]
Section 28 in The Coinage Act, 2011 [Entire Act]
Section 2 in The Mines Act, 1952 [Entire Act]
Ddit, Dehradun vs M/S. Ongc As Representative Assessee Of ... on 12 November, 2018
It is also brought to our notice that following the aforesaid
decision of the Hon'ble Apex Court, various benches of the tribunal in
assessee's own case in ITA 4998/del/2013 (ADIT vs ONGC) and ITA
No.4989/Mum/2012 (DDIT vs ONGC), as a representative assessee of various
non-residents and decided the issue in favour of the assessee.