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Tax Publishers Taxability of sub-contracted e-publishing services under Indo-US DTAA *Facts:* Assessee a US entity had received subcontracted income from e-publishing services from its Indian entity. It was the case of the revenue that these were taxable under the Indo-US DTAA as Fee for included services. Assessee's plea was that there was no "make available" in the process of subcontracting accordingly the revenue was not taxable under Article 12(4) of the Indo-US DTAA. DRP upheld views of the AO. On higher appeal - Held in favour of the assessee that since there was no "make available" the subcontracting revenue was not taxable under Article 12(4) of the Indo-US DTAA. *Applied:* Laserwords US Inc dated September 28, 2018 Chennai ITAT Guy Carpenter & Co Ltd. High Court, Delhi (2012) 346 1TR 504 (Del-HC) : 2012 TaxPub(DT) 2095 (Del-HC) De Beers India Minerals (P) Ltd. High Court, Karnataka (2012) 346 ITR 467 (Karn-HC) : 2012 TaxPub(DT) 2504 (Karn-HC) US Technology Resources (P.) Ltd. High Court, Kerala (2018) 407 ITR 327 (Ker-HC) : 2018 TaxPub(DT) 5484 (Ker-HC) Everest Global Inc. Tribunal, Delhi 194 ITD 729 Inter Continental Hotels Group (Asia Pacific) (Pte.) Ltd. Tribunal, Delhi (2023) 148 taxmann.com 27 (Del-Trib) : 2023 TaxPub(DT) 775 (Del-Trib) CPP Assistance Services (P.) Ltd Tribunal, Delhi (2022) 147 taxmann.com 484 (Del-Trib) : 2022 TaxPub(DT) 8476 (Del-Trib) Mahindra and Mahindra Ltd Tribunal, Mumbai (Special Bench) (2009) 30 SOT 374 (Mum-Trib) : 2009 TaxPub(DT) 1638 (Mum-Trib) *Ed. Note:* Services provided by the assessee are worth noting - (editorial services including page composition service, language polishing service, indexing service, correcting faulty grammar and punctuation etc. ii) enforcing a consistent style and tone in multi-author manuscript iii) ensuring smooth transition between sentences and paragraphs). *Case:* SPI Global US, Inc. v. ACIT 2023 TaxPub(DT) 4187 (Del-Trib)

Tax Publishers

Taxability of sub-contracted e-publishing services under Indo-US DTAA

Facts:

Assessee a US entity had received subcontracted income from e-publishing services from its Indian entity. It was the case of the revenue that these were taxable under the Indo-US DTAA as Fee for included services. Assessee's plea was that there was no "make available" in the process of subcontracting accordingly the revenue was not taxable under Article 12(4) of the Indo-US DTAA. DRP upheld views of the AO. On higher appeal -

Held in favour of the assessee that since there was no "make available" the subcontracting revenue was not taxable under Article 12(4) of the Indo-US DTAA.

Applied:

Laserwords US Inc dated September 28, 2018 Chennai ITAT

Guy Carpenter & Co Ltd. High Court, Delhi (2012) 346 1TR 504 (Del-HC) : 2012 TaxPub(DT) 2095 (Del-HC)

De Beers India Minerals (P) Ltd. High Court, Karnataka (2012) 346 ITR 467 (Karn-HC) : 2012 TaxPub(DT) 2504 (Karn-HC)

US Technology Resources (P.) Ltd. High Court, Kerala (2018) 407 ITR 327 (Ker-HC) : 2018 TaxPub(DT) 5484 (Ker-HC)

Everest Global Inc. Tribunal, Delhi 194 ITD 729

Inter Continental Hotels Group (Asia Pacific) (Pte.) Ltd. Tribunal, Delhi (2023) 148 taxmann.com 27 (Del-Trib) : 2023 TaxPub(DT) 775 (Del-Trib)

CPP Assistance Services (P.) Ltd Tribunal, Delhi (2022) 147 taxmann.com 484 (Del-Trib) : 2022 TaxPub(DT) 8476 (Del-Trib)

Mahindra and Mahindra Ltd Tribunal, Mumbai (Special Bench) (2009) 30 SOT 374 (Mum-Trib) : 2009 TaxPub(DT) 1638 (Mum-Trib)

Ed. Note: Services provided by the assessee are worth noting - (editorial services including page composition service, language polishing service, indexing service, correcting faulty grammar and punctuation etc. ii) enforcing a consistent style and tone in multi-author manuscript iii) ensuring smooth transition between sentences and paragraphs).

Case: SPI Global US, Inc. v. ACIT 2023 TaxPub(DT) 4187 (Del-Trib)