https://www.taxtmi.com/caselaws?id=239650 Amounts recovered from an Indian agent for use and maintenance of shipping software were treated as part of the shipping business and not as a separate technical service. The software supported container inland services, accounting, integrated billing, warehouse functions and container tracking, and the receipts were recovered on a cost-to-cost basis without markup. The Tribunal held that this use was integral and ancillary to the operation of ships in international traffic, so the recovery could not be segregated as independent royalty or fees for technical services under section 9(1)(vii) or Article 13 of the DTAA. The receipts were therefore covered by Article 9(1) as income from operation of ships in international traffic and not taxable in India as royalty or fees for technical services. en-us Fri, 08 Nov 2013 00:00:00 +0530 Tue, 22 Mar 2016 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239650 Amounts recovered from an Indian agent for use and maintenance of shipping software were treated as part of the shipping business and not as a separate technical service. The software supported container inland services, accounting, integrated billing, warehouse functions and container tracking, and the receipts were recovered on a cost-to-cost basis without markup. The Tribunal held that this use was integral and ancillary to the operation of ships in international traffic, so the recovery could not be segregated as independent royalty or fees for technical services under section 9(1)(vii) or Article 13 of the DTAA. The receipts were therefore covered by Article 9(1) as income from operation of ships in international traffic and not taxable in India as royalty or fees for technical services. Case-Laws Income Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239650