The Income Tax Appellate Tribunal (ITAT) issued its decision on 28 August 2013 in the case of United Helicharters Pvt. Ltd. v. ACIT (ITA No. 5136 - 5137/MUM./2011) that, in adherence to rules of the regulator, standard training given to pilots/engineers does not amount to "making available" technical skills, knowledge, etc. and therefore, is not taxable as fees for included service under the India - United StatesIncome Tax Treaty (1989) (the Treaty). (a) Facts. The Taxpayer (i.e. United Helicharters Pvt Limited) was engaged in the business of charter hire of helicopters. During the year under consideration, a US company (i.e....