https://www.taxtmi.com/caselaws?id=362986 An annual affiliation fee paid to a foreign entity was treated as a non-royalty payment because it involved no transfer of technology, technical knowledge, copyright use, or use of industrial, commercial or scientific equipment. The separate consulting-and-reports fee referenced in the agreement was not the payment in dispute. As the amount was not chargeable as royalty under section 9(1)(vi) or Article 12(3) of the India-USA DTAA and the recipient had no permanent establishment in India, tax withholding was not required and disallowance under section 40(a)(ia) did not apply. en-us Wed, 04 Jul 2018 00:00:00 +0530 Fri, 06 Jul 2018 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362986 An annual affiliation fee paid to a foreign entity was treated as a non-royalty payment because it involved no transfer of technology, technical knowledge, copyright use, or use of industrial, commercial or scientific equipment. The separate consulting-and-reports fee referenced in the agreement was not the payment in dispute. As the amount was not chargeable as royalty under section 9(1)(vi) or Article 12(3) of the India-USA DTAA and the recipient had no permanent establishment in India, tax withholding was not required and disallowance under section 40(a)(ia) did not apply. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362986