https://www.taxtmi.com/caselaws?id=359251 Royalty from non-resident OEMs for CDMA patents used to manufacture handsets and network equipment outside India was held not taxable in India under section 9(1)(vi)(c), because the Revenue did not show that the OEMs carried on business in India or that the source of the royalty was in India; the treaty issue therefore became unnecessary. Receipts under the BREW operator and carrier agreements were also held not to be royalty, since they were consideration for use of a copyrighted article and did not involve transfer of copyright rights. The challenge to initiation of penalty proceedings under section 271(1)(c) was premature because no final penalty order had yet been made. en-us Mon, 16 Apr 2018 00:00:00 +0530 Fri, 19 Dec 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359251 Royalty from non-resident OEMs for CDMA patents used to manufacture handsets and network equipment outside India was held not taxable in India under section 9(1)(vi)(c), because the Revenue did not show that the OEMs carried on business in India or that the source of the royalty was in India; the treaty issue therefore became unnecessary. Receipts under the BREW operator and carrier agreements were also held not to be royalty, since they were consideration for use of a copyrighted article and did not involve transfer of copyright rights. The challenge to initiation of penalty proceedings under section 271(1)(c) was premature because no final penalty order had yet been made. Case-Laws Income Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359251