<h1>Tax Rulings: Lease Circuit Payments & Referral Fees Non-Taxable; Trademark Transfers Taxable in India.</h1> The Authority for Advance Rulings issued important decisions regarding the taxability of payments and deductions of TDS. Payments made to a non-resident company providing lease circuit services are not taxable in India due to the absence of a permanent establishment, and thus no TDS is required. Additionally, referral fees paid by an Indian subsidiary to its Singapore parent company for real estate services are not taxable in India, as there is no business connection. However, income from the transfer of trademarks is taxable under the Income-tax Act, 1961, subject to verification of an independent valuation report.