https://www.taxtmi.com/caselaws?id=210105 Receipt for data processing support through disc space and embedded software was examined under the India-Singapore DTAA and section 9(1)(vi) to determine whether it constituted royalty for use of equipment. The applicable test was whether the payer had positive use of, access to, control over, or the right to operate the equipment, rather than merely benefiting from a service facility. On the stated facts, the customer had no physical access to the hardware and no control over it, and only transmitted raw data for processing. The payment was therefore treated as not taxable as royalty. en-us Fri, 27 May 2011 00:00:00 +0530 Wed, 28 Nov 2012 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210105 Receipt for data processing support through disc space and embedded software was examined under the India-Singapore DTAA and section 9(1)(vi) to determine whether it constituted royalty for use of equipment. The applicable test was whether the payer had positive use of, access to, control over, or the right to operate the equipment, rather than merely benefiting from a service facility. On the stated facts, the customer had no physical access to the hardware and no control over it, and only transmitted raw data for processing. The payment was therefore treated as not taxable as royalty. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210105