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        Case ID :
        Income Tax

        Whether cross-border receipts constitute 'royalty' under Article...

        Cross-border receipts for flight data, software licences and services not 'royalty' under Article 12 DTAA; treated as business income

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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.
                                Whether cross-border receipts constitute "royalty" under Article 12 of the India-Germany DTAA: tribunal held that application of the supplier's expertise in producing data or software does not amount to imparting "information concerning industrial, commercial or scientific experience" because the customer is not enabled to independently reproduce the know-how; outcome - payments for flight data are not royalty. Software licences and restrictive contractual terms preserve supplier's title and prevent extraction of technology, so licence fees are not royalty. Ancillary training/implementation/support are incidental service payments, not transfers of know-how; sale of tangible charts remains sale of goods. Consequence - receipts are business income not taxable in India; addition deleted. - ITAT
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