https://www.taxtmi.com/caselaws?id=210083 Payments for outsourced overseas data processing were not royalty because the payer acquired no right to use any copyright, process, software, or other intellectual property, but only received processed output after transmitting raw data. The arrangement was also not royalty for use of industrial, commercial or scientific equipment because the payer had no possession, control, or operational access to the foreign hardware or system. The receipts were treated as business income of the non-resident and, absent a permanent establishment in India, were not taxable in India; no withholding obligation arose. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 26 Oct 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210083 Payments for outsourced overseas data processing were not royalty because the payer acquired no right to use any copyright, process, software, or other intellectual property, but only received processed output after transmitting raw data. The arrangement was also not royalty for use of industrial, commercial or scientific equipment because the payer had no possession, control, or operational access to the foreign hardware or system. The receipts were treated as business income of the non-resident and, absent a permanent establishment in India, were not taxable in India; no withholding obligation arose. Case-Laws Income Tax Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210083