https://www.taxtmi.com/caselaws?id=213104 Subscription income from social media monitoring services was held to constitute royalty because the arrangement involved gathering, collating and making available commercial and industrial information through proprietary processes and crawlers, rather than a mere supply of data. The consideration therefore fell within the royalty definition under the Act and Article 12 of the India-Singapore DTAC, making it taxable in India. As the receipts were chargeable as royalty, payments made by Indian subscribers attracted the withholding obligation under the Act, so tax had to be deducted at source from those payments. en-us Mon, 07 May 2012 00:00:00 +0530 Tue, 04 Sep 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213104 Subscription income from social media monitoring services was held to constitute royalty because the arrangement involved gathering, collating and making available commercial and industrial information through proprietary processes and crawlers, rather than a mere supply of data. The consideration therefore fell within the royalty definition under the Act and Article 12 of the India-Singapore DTAC, making it taxable in India. As the receipts were chargeable as royalty, payments made by Indian subscribers attracted the withholding obligation under the Act, so tax had to be deducted at source from those payments. Case-Laws Income Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213104