India's High Court has held that the "make available" provision in the India-Singapore tax treaty concerning fees for technical services (FTS) is key in determining when service payments are subject to withholding tax.
The case at hand concerned an Indian taxpayer that entered into an agreement with an associated enterprise in Singapore for distribution, management and logistic services. The taxpayer did not withhold tax on the payments for the services, and treated the payments as a deducti…