https://www.taxtmi.com/caselaws?id=71348 An appeal against an order under section 195 was treated as maintainable where the payer disputed its obligation to deduct tax and had made the requisite deposit or security for the remittance, so the objection that no appeal lay was rejected. On the substantive issue, process design documentation supplied under a collaboration agreement was analysed separately from technical information and, on the facts, was treated as an outright transfer or sale of documentation rather than a mere right to use. Because the foreign collaborator had no permanent establishment in India, and the treaty definition of royalty was narrower and more beneficial than the domestic deeming provision, the payment was held not to be royalty and no tax was deductible at source on that remittance. en-us Wed, 30 Nov 2005 00:00:00 +0530 Wed, 17 Apr 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71348 An appeal against an order under section 195 was treated as maintainable where the payer disputed its obligation to deduct tax and had made the requisite deposit or security for the remittance, so the objection that no appeal lay was rejected. On the substantive issue, process design documentation supplied under a collaboration agreement was analysed separately from technical information and, on the facts, was treated as an outright transfer or sale of documentation rather than a mere right to use. Because the foreign collaborator had no permanent establishment in India, and the treaty definition of royalty was narrower and more beneficial than the domestic deeming provision, the payment was held not to be royalty and no tax was deductible at source on that remittance. Case-Laws Income Tax Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71348