https://www.taxtmi.com/caselaws?id=326406 Receipts from Indian customers for virtual voice network connectivity were treated as non-taxable business income under the India-UK treaty because the UK resident had no permanent establishment in India. The payments were held not to be royalty, as they were for a connectivity service and not for the use of, or right to use, any copyright, patent, trademark, design, process, equipment or similar property. They also did not qualify as fees for technical services because the service did not make available technical knowledge, skill, know-how or processes to the customers. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 14 Apr 2016 10:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326406 Receipts from Indian customers for virtual voice network connectivity were treated as non-taxable business income under the India-UK treaty because the UK resident had no permanent establishment in India. The payments were held not to be royalty, as they were for a connectivity service and not for the use of, or right to use, any copyright, patent, trademark, design, process, equipment or similar property. They also did not qualify as fees for technical services because the service did not make available technical knowledge, skill, know-how or processes to the customers. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326406