https://www.taxtmi.com/caselaws?id=259852 A limited software licence that grants only non-exclusive internal use, without any transfer of copyright or right to commercially exploit it, is not royalty under the Act or the India-USA DTAA. Implementation and maintenance support that does not make available technical knowledge, skill, experience, know-how or process is not fees for technical services or included services. The text also notes that a fixed place, installation or dependent agent permanent establishment requires a factual foundation, and where an Indian associated enterprise is already remunerated at arm's length, further profit attribution to the alleged PE is ordinarily not warranted. It further states that interest under section 234B may not survive where tax has been deducted at source. en-us Mon, 18 May 2015 00:00:00 +0530 Sat, 23 May 2015 19:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259852 A limited software licence that grants only non-exclusive internal use, without any transfer of copyright or right to commercially exploit it, is not royalty under the Act or the India-USA DTAA. Implementation and maintenance support that does not make available technical knowledge, skill, experience, know-how or process is not fees for technical services or included services. The text also notes that a fixed place, installation or dependent agent permanent establishment requires a factual foundation, and where an Indian associated enterprise is already remunerated at arm's length, further profit attribution to the alleged PE is ordinarily not warranted. It further states that interest under section 234B may not survive where tax has been deducted at source. Case-Laws Income Tax Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259852