https://www.taxtmi.com/caselaws?id=175109 Subscription fees for access to an online database were not royalty because the customer received only a limited, non-exclusive right to view and use the compiled information for internal purposes, without any transfer of copyright rights, know-how, or use of equipment. On that basis, the receipts were not taxable under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-USA treaty. In the absence of a permanent establishment in India, the amounts also could not be taxed as business income. As the income was not taxable in India on the facts found, Indian customers had no withholding obligation and the applicant had no return-filing obligation. en-us Tue, 07 Jul 2009 00:00:00 +0530 Fri, 06 Nov 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175109 Subscription fees for access to an online database were not royalty because the customer received only a limited, non-exclusive right to view and use the compiled information for internal purposes, without any transfer of copyright rights, know-how, or use of equipment. On that basis, the receipts were not taxable under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-USA treaty. In the absence of a permanent establishment in India, the amounts also could not be taxed as business income. As the income was not taxable in India on the facts found, Indian customers had no withholding obligation and the applicant had no return-filing obligation. Case-Laws Income Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175109