https://www.taxtmi.com/caselaws?id=63782 A collaboration agreement for technical know-how was construed on its substance, not its label, and the surrounding restrictions on confidentiality, quality control, software use, production scheduling, and the limited term showed that the foreign collaborator retained control over the technology. The payment was therefore treated as consideration for use of technology rather than an outright transfer of technology. On that footing, it fell within the DTAA definition of royalty and remained taxable in India, and the absence of a permanent establishment did not alter that result. en-us Tue, 14 Aug 2001 00:00:00 +0530 Tue, 01 Feb 2011 18:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63782 A collaboration agreement for technical know-how was construed on its substance, not its label, and the surrounding restrictions on confidentiality, quality control, software use, production scheduling, and the limited term showed that the foreign collaborator retained control over the technology. The payment was therefore treated as consideration for use of technology rather than an outright transfer of technology. On that footing, it fell within the DTAA definition of royalty and remained taxable in India, and the absence of a permanent establishment did not alter that result. Case-Laws Income Tax Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63782