https://www.taxtmi.com/caselaws?id=279246 Limited user access to a database for internal business use, together with related IT support, was held not to constitute royalty because no copyright rights or commercial exploitation rights in the underlying intellectual property were transferred. The receipt also did not amount to fee for technical services, as the arrangement did not make available technical knowledge, skill, know-how or processes under the India-Sweden tax treaty. Applying the distinction between a copyrighted article and copyright rights, the Tribunal treated the payment as outside the royalty and FTS provisions. The addition was deleted and the assessee's appeal was allowed. en-us Fri, 24 Mar 2017 00:00:00 +0530 Sat, 09 Mar 2019 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279246 Limited user access to a database for internal business use, together with related IT support, was held not to constitute royalty because no copyright rights or commercial exploitation rights in the underlying intellectual property were transferred. The receipt also did not amount to fee for technical services, as the arrangement did not make available technical knowledge, skill, know-how or processes under the India-Sweden tax treaty. Applying the distinction between a copyrighted article and copyright rights, the Tribunal treated the payment as outside the royalty and FTS provisions. The addition was deleted and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279246