https://www.taxtmi.com/caselaws?id=328428 Equipment-related receipts are taxable as royalty only where the payer obtains use of, or right to use, the equipment with effective dominion or control; here, the payer did not, so mobilisation and demobilisation charges were not royalty. A permanent establishment in India was not shown because the contract work was performed offshore through the assessee's own marine spread and personnel, so business profits could not be taxed under the treaty article. Installation charges also were not fees for technical services because the contract was for construction and installation, fell within the construction exclusion, and did not make available technical knowledge, skill, or know-how to the payer. The advance ruling was therefore not sustainable. en-us Thu, 02 Jun 2016 00:00:00 +0530 Sat, 15 Sep 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328428 Equipment-related receipts are taxable as royalty only where the payer obtains use of, or right to use, the equipment with effective dominion or control; here, the payer did not, so mobilisation and demobilisation charges were not royalty. A permanent establishment in India was not shown because the contract work was performed offshore through the assessee's own marine spread and personnel, so business profits could not be taxed under the treaty article. Installation charges also were not fees for technical services because the contract was for construction and installation, fell within the construction exclusion, and did not make available technical knowledge, skill, or know-how to the payer. The advance ruling was therefore not sustainable. Case-Laws Income Tax Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328428