https://www.taxtmi.com/caselaws?id=119863 Specialised data processing charges paid to a foreign company were held not to constitute royalty because the payer had no right to use the mainframe, software, or any copyright, patent, secret process, or similar right, and the treaty's residual royalty wording was read narrowly under ejusdem generis. The receipts also could not be taxed as business profits because the recipient had no permanent establishment in India. As there was no underlying tax liability in India, no withholding obligation arose on the payer. en-us Fri, 13 Oct 2006 00:00:00 +0530 Mon, 19 Feb 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119863 Specialised data processing charges paid to a foreign company were held not to constitute royalty because the payer had no right to use the mainframe, software, or any copyright, patent, secret process, or similar right, and the treaty's residual royalty wording was read narrowly under ejusdem generis. The receipts also could not be taxed as business profits because the recipient had no permanent establishment in India. As there was no underlying tax liability in India, no withholding obligation arose on the payer. Case-Laws Income Tax Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119863