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        Case ID :
        Income Tax

        Recovery of market data charges for third-party database access...

        Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Recovery of market data charges for third-party database access was held not taxable as royalty under Article 12 of the India-USA DTAA, because the facts matched earlier years and pendency of further appeals was not a valid reason to ignore binding coordinate bench decisions. Reimbursements of seconded employee-related expenses were also held not taxable as Fees for Included Services or Fees for Technical Services, as earlier coordinate bench rulings and a High Court dismissal had already taken the same view and no factual distinction was shown. Both substantive additions were directed to be deleted.
                                Note: It is a system-generated summary and is for quick reference only.
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