Held that ABB USA provided project-specific technical and consultancy services to an Indian company, that did not satisfy the ‘make available’ clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US. (AY. 2009-10)
CIT (IT) v. ABB Inc [2023] 152 taxmann.com 101 /[2024] 461 ITR 297 (Karn)(HC)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Project-specific technical and consultancy services to an Indian company-Did not satisfy the ‘make available’ clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US-DTAA-India-USA. [Art. 12(4)(b)]