The Indian Income Tax Appellate Tribunal (ITAT) issued its decision on 23 January 2013 in the case of Sandvik Australia Pty. Ltd. v. DDIT (ITA No. 93/PN/2011) that the provision of information technology (IT) support services are not regarded as making available technical services/knowledge.

(a) Facts. The Taxpayer (i.e. Sandvik Australia Pty. Ltd.), a company incorporated in Australia, ac…

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