https://www.taxtmi.com/caselaws?id=206933 Data processing charges paid for services performed on the payer's raw data did not constitute royalty where the Singapore provider used its own mainframe, software, staff and infrastructure, and the payer had no physical possession, control or right to use the equipment or process. The receipts were therefore outside article 12(3)(a) and 12(3)(b) of the treaty and not taxable in India as royalty or business profits in the absence of a permanent establishment. As the sums were not chargeable to tax in India, no tax was deductible at source under section 195. en-us Fri, 16 Sep 2011 00:00:00 +0530 Sat, 12 Nov 2011 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206933 Data processing charges paid for services performed on the payer's raw data did not constitute royalty where the Singapore provider used its own mainframe, software, staff and infrastructure, and the payer had no physical possession, control or right to use the equipment or process. The receipts were therefore outside article 12(3)(a) and 12(3)(b) of the treaty and not taxable in India as royalty or business profits in the absence of a permanent establishment. As the sums were not chargeable to tax in India, no tax was deductible at source under section 195. Case-Laws Income Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206933