https://www.taxtmi.com/caselaws?id=341011 Advisory and consultancy payments to a US non-resident entity for business promotion, marketing, publicity and financial counselling were held not to constitute royalty under the India-USA DTAA because they were not made for use of, or right to use, copyright, patent, process or similar protected information. The payment also did not qualify as fees for included services since there was no material showing that technical knowledge, experience, skill, know-how or processes were made available to the recipient. As the treaty position was more favourable, the domestic deeming fiction could not prevail, and the withholding demand under section 201 read with section 195 was unsustainable. en-us Tue, 28 Mar 2017 00:00:00 +0530 Fri, 31 Mar 2017 05:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341011 Advisory and consultancy payments to a US non-resident entity for business promotion, marketing, publicity and financial counselling were held not to constitute royalty under the India-USA DTAA because they were not made for use of, or right to use, copyright, patent, process or similar protected information. The payment also did not qualify as fees for included services since there was no material showing that technical knowledge, experience, skill, know-how or processes were made available to the recipient. As the treaty position was more favourable, the domestic deeming fiction could not prevail, and the withholding demand under section 201 read with section 195 was unsustainable. Case-Laws Income Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341011