https://www.taxtmi.com/caselaws?id=349935 A digital advertising distribution arrangement was analysed under the royalty provisions of section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. The payment was treated as royalty because the platform use involved trademark and brand features, access to customer data, and embedded processes and know-how, rather than a simple purchase of advertising space. The discussion also notes that proceedings under section 201 were considered within a reasonable limitation period for non-resident payees, and that withholding under section 195 follows chargeability on accrual, not a unilateral receipt-based view, absent an application under section 195(2). en-us Mon, 23 Oct 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349935 A digital advertising distribution arrangement was analysed under the royalty provisions of section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. The payment was treated as royalty because the platform use involved trademark and brand features, access to customer data, and embedded processes and know-how, rather than a simple purchase of advertising space. The discussion also notes that proceedings under section 201 were considered within a reasonable limitation period for non-resident payees, and that withholding under section 195 follows chargeability on accrual, not a unilateral receipt-based view, absent an application under section 195(2). Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349935