https://www.taxtmi.com/caselaws?id=122357 Strategic consulting receipts under the India-Switzerland DTAA were analysed against the treaty tests for royalty and fees for included services. The commentary states that royalty under Article 12(3) requires use of, or right to use, protected know-how or similar information, and that merely drawing on expertise while advising does not amount to imparting experience. It further states that fees for included services under Article 12(4)(b)(ii) arise only where technical knowledge, skill or know-how is made available for independent future use. On that reasoning, the receipts were treated as neither royalty nor fees for included services, and the revenue appeals were dismissed. en-us Fri, 16 Apr 2010 00:00:00 +0530 Fri, 15 Sep 2023 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122357 Strategic consulting receipts under the India-Switzerland DTAA were analysed against the treaty tests for royalty and fees for included services. The commentary states that royalty under Article 12(3) requires use of, or right to use, protected know-how or similar information, and that merely drawing on expertise while advising does not amount to imparting experience. It further states that fees for included services under Article 12(4)(b)(ii) arise only where technical knowledge, skill or know-how is made available for independent future use. On that reasoning, the receipts were treated as neither royalty nor fees for included services, and the revenue appeals were dismissed. Case-Laws Income Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122357