https://www.taxtmi.com/caselaws?id=204387 Subscription fees for access to online research products were treated as consideration for access to market data and research material, not as payment for transfer of any right in copyright. Applying the earlier co-ordinate bench view, the receipts did not fall within the royalty provisions and, because the assessee had no place of business or permanent establishment in India, the income was not taxable in India under the treaty. The addition was deleted. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 08 Aug 2012 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204387 Subscription fees for access to online research products were treated as consideration for access to market data and research material, not as payment for transfer of any right in copyright. Applying the earlier co-ordinate bench view, the receipts did not fall within the royalty provisions and, because the assessee had no place of business or permanent establishment in India, the income was not taxable in India under the treaty. The addition was deleted. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204387