https://www.taxtmi.com/caselaws?id=326475 Payments for access to geophysical and geological datasets under non-exclusive licences were treated as consideration for use of a copyrighted article or data product, not as royalty. The licensors retained title and ownership, and the agreements did not transfer copyright rights or impart technology, skill, experience, know-how, or industrial, commercial or scientific experience. Because the treaty definition of royalty was narrower and more beneficial than the domestic definition, the DTAA governed and the amounts were held not to be royalty. As a result, section 195 was not attracted and the payer could not be treated as an assessee in default under sections 201(1) and 201(1A). en-us Wed, 09 Mar 2016 00:00:00 +0530 Sat, 16 Apr 2016 10:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326475 Payments for access to geophysical and geological datasets under non-exclusive licences were treated as consideration for use of a copyrighted article or data product, not as royalty. The licensors retained title and ownership, and the agreements did not transfer copyright rights or impart technology, skill, experience, know-how, or industrial, commercial or scientific experience. Because the treaty definition of royalty was narrower and more beneficial than the domestic definition, the DTAA governed and the amounts were held not to be royalty. As a result, section 195 was not attracted and the payer could not be treated as an assessee in default under sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326475