https://www.taxtmi.com/caselaws?id=175824 Payments for access to a customised computer system, embedded software and network infrastructure were treated as taxable royalty in India because the consideration was linked to use and processing time, not as exempt foreign business profits. The applicant had no permanent establishment in India, so taxation depended on treaty characterisation. The arrangement was held to fall within article 12(3)(a) of the India-USA DTAA, which covers use of, or the right to use, specified intellectual property and related experience, rather than article 12(3)(b) for mere equipment use. en-us Wed, 28 Apr 1999 00:00:00 +0530 Fri, 19 Dec 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175824 Payments for access to a customised computer system, embedded software and network infrastructure were treated as taxable royalty in India because the consideration was linked to use and processing time, not as exempt foreign business profits. The applicant had no permanent establishment in India, so taxation depended on treaty characterisation. The arrangement was held to fall within article 12(3)(a) of the India-USA DTAA, which covers use of, or the right to use, specified intellectual property and related experience, rather than article 12(3)(b) for mere equipment use. Case-Laws Income Tax Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175824