The marketing and sales services, operations and standardization services do not satisfy the “make available” clause as per article 12(4)(b) of Indo Singapore DTAA and, therefore, the amounts attributable for these services cannot be held to be fees for technical services. (AY. 2010-11 to AY. 2014-15)
Dy. CIT v. CEVA Asia Pacific Holdings (2023) 203 ITD 438/ [2024] 109 ITR 280 /227 TTJ 50 (Delhi)( Trib)
S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Make available – Sales services – Not assessable as technical services – DTAA – India-Singapore [S.90 , Art.12(4)(b) ]