https://www.taxtmi.com/caselaws?id=338933 Payments made to a nonresident for provision of data processing services from abroad do not constitute royalty because there was no transfer or imparting of technology, information, know how, or any right in intangible property; accordingly such receipts are not taxable in India as royalty under the domestic law and cannot be taxed as fees for technical services where only standard, automated data processing facilities were supplied without human intervention, and the payments are therefore not taxable in India. The tribunal directed the assessing officer to consider credit for tax already paid per stay directions and deleted interest under the relevant tax provision. en-us Thu, 09 Feb 2017 00:00:00 +0530 Wed, 11 Feb 2026 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338933 Payments made to a nonresident for provision of data processing services from abroad do not constitute royalty because there was no transfer or imparting of technology, information, know how, or any right in intangible property; accordingly such receipts are not taxable in India as royalty under the domestic law and cannot be taxed as fees for technical services where only standard, automated data processing facilities were supplied without human intervention, and the payments are therefore not taxable in India. The tribunal directed the assessing officer to consider credit for tax already paid per stay directions and deleted interest under the relevant tax provision. Case-Laws Income Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338933