https://www.taxtmi.com/caselaws?id=219650 Client coordination payments were treated as business profits rather than royalty because the services involved communication and coordination, not use of copyright, a plan, secret formula, process, or other royalty-linked rights or information. In the absence of a permanent establishment in India, those receipts were not taxable in India under Article 7 of the India-USA DTAA. Receipts sustained as fees for included services were held to fall outside the special concessional category in Article 12(2)(b), so the general treaty rate under Article 12(2)(a)(ii) applied. The tax rate was therefore 15% instead of 10%. en-us Tue, 27 Nov 2012 00:00:00 +0530 Thu, 20 Dec 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219650 Client coordination payments were treated as business profits rather than royalty because the services involved communication and coordination, not use of copyright, a plan, secret formula, process, or other royalty-linked rights or information. In the absence of a permanent establishment in India, those receipts were not taxable in India under Article 7 of the India-USA DTAA. Receipts sustained as fees for included services were held to fall outside the special concessional category in Article 12(2)(b), so the general treaty rate under Article 12(2)(a)(ii) applied. The tax rate was therefore 15% instead of 10%. Case-Laws Income Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219650