FTS Test not met under India Singapore DTAA

The Income Tax Appellate Tribunal, Mumbai, held that management and business support services rendered by a Singapore company to its Indian subsidiary do not constitute Fees for Technical Services (FTS) under Article 12(4) of the India-Singapore DTAA. 

The Tribunal reiterated that unless the services "make available" technical knowledge, skill or know-how enabling the recipient to apply it independently, the receipts cannot be taxed as FTS in India.