https://www.taxtmi.com/caselaws?id=262218 Payments for access to software-based e-learning products were not fees for technical services because they were consideration for a product, not managerial, technical or consultancy services. The payments were treated as royalty under the India-Ireland Treaty because the non-exclusive, non-transferable licence allowed use of rights in copyrighted software and embedded course content, not merely a sale of a copyrighted article. No permanent establishment was found in India for lack of a fixed place or other treaty presence. As the receipts were royalty taxable in India, withholding obligations under section 195 followed. en-us Mon, 20 Jul 2015 00:00:00 +0530 Sat, 07 Nov 2015 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262218 Payments for access to software-based e-learning products were not fees for technical services because they were consideration for a product, not managerial, technical or consultancy services. The payments were treated as royalty under the India-Ireland Treaty because the non-exclusive, non-transferable licence allowed use of rights in copyrighted software and embedded course content, not merely a sale of a copyrighted article. No permanent establishment was found in India for lack of a fixed place or other treaty presence. As the receipts were royalty taxable in India, withholding obligations under section 195 followed. Case-Laws Income Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262218