https://www.taxtmi.com/caselaws?id=177001 For an unamended tax treaty, "royalty" must be construed in its general commercial sense, and the domestic definition in section 9(1)(vi) could not be imported to narrow the treaty meaning. Composite consideration under collaboration agreements could be apportioned on a reasonable basis: payments for technical know-how, documentation and use of information were treated as royalty, while training, deputation and specified technical assistance were treated as non-royalty services. The Tribunal also followed the earlier view that the income accrued when earned, rejected double taxation of the same receipts on receipt basis, allowed a 20% deduction for taxable royalty income, and disallowed the dividend-related claim. en-us Mon, 06 Jul 1987 00:00:00 +0530 Fri, 01 Jan 2016 12:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177001 For an unamended tax treaty, "royalty" must be construed in its general commercial sense, and the domestic definition in section 9(1)(vi) could not be imported to narrow the treaty meaning. Composite consideration under collaboration agreements could be apportioned on a reasonable basis: payments for technical know-how, documentation and use of information were treated as royalty, while training, deputation and specified technical assistance were treated as non-royalty services. The Tribunal also followed the earlier view that the income accrued when earned, rejected double taxation of the same receipts on receipt basis, allowed a 20% deduction for taxable royalty income, and disallowed the dividend-related claim. Case-Laws Income Tax Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177001