{"id":62940,"date":"2026-07-30T16:07:11","date_gmt":"2026-07-30T10:37:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/michael-graves-design-group-inc-v-dy-cit-2025-131-itr-352-trib\/"},"modified":"2026-07-30T16:38:10","modified_gmt":"2026-07-30T11:08:10","slug":"michael-graves-design-group-inc-v-dy-cit-2025-131-itr-352-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/michael-graves-design-group-inc-v-dy-cit-2025-131-itr-352-trib\/","title":{"rendered":"Michael Graves Design Group Inc. v. Dy. CIT (2025) 131 ITR 352 (Delhi)(Trib)"},"content":{"rendered":"<p class=\"font-claude-response-body\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: justify; line-height: 150%;\"><span lang=\"EN-IN\" style=\"font-family: 'Verdana',sans-serif;\">The assessee, a US tax resident providing design services, received consideration from an association of persons engaged as project manager for construction of the statue of Sardar Vallabhbhai Patel, for providing architectural design, drawings and the master plan from the USA, which the AO treated as fees for included services under article 12(4)(b) of the India-USA DTAA on the ground that technology and skill were made available, a view upheld by the DRP. On appeal, the Tribunal first admitted the assessee&#8217;s additional legal ground as it went to the root of the matter and arose from facts already on record, exercising its powers under rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963; on merits, it held that the assessee had provided only conceptual and aesthetic design services specific to the project, without developing any technical design or transferring any technical plan capable of independent future use, the actual technical and construction design having been undertaken by the EPC contractor, and since no technical knowledge, skill or know-how was made available to the association of persons for independent utilisation, the consideration received did not satisfy the &#8220;make available&#8221; test and was not taxable as fees for included services in India.(AY. 2014-15, 2015-16) <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Fees for included services-Assessee engaged to provide concept drawings and design for statue of Sardar Vallabhbhai Patel-No development of technical design or transfer of technical plan-Drawings project-specific, not usable elsewhere-No technical know-how made available-Consideration not taxable as fees for included services in India-DTAA-India-USA [S.90, Art. 14(4)(b)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62940","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gna","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62940"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62940\/revisions"}],"predecessor-version":[{"id":63019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62940\/revisions\/63019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}