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 Helicha…