https://www.taxtmi.com/caselaws?id=361210 A standard automated content delivery platform available equally to all users, without customised human intervention, did not constitute fees for technical services under section 9(1)(vii). It also failed the India-US Treaty "make available" test, so it was not fees for included services under Article 12(4). Because no copyright, process, equipment right, or other intellectual property right was transferred, the receipts were not royalty under section 9(1)(vi) or Article 12(3). On the stated facts, the applicant had no permanent establishment in India, and as the receipts were not otherwise taxable, no withholding obligation arose under section 195. en-us Mon, 21 May 2018 00:00:00 +0530 Thu, 16 Aug 2018 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361210 A standard automated content delivery platform available equally to all users, without customised human intervention, did not constitute fees for technical services under section 9(1)(vii). It also failed the India-US Treaty "make available" test, so it was not fees for included services under Article 12(4). Because no copyright, process, equipment right, or other intellectual property right was transferred, the receipts were not royalty under section 9(1)(vi) or Article 12(3). On the stated facts, the applicant had no permanent establishment in India, and as the receipts were not otherwise taxable, no withholding obligation arose under section 195. Case-Laws Income Tax Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361210