https://www.taxtmi.com/caselaws?id=379677 Access to a copyrighted online database on a non-exclusive, non-transferable basis was treated as use of a copyrighted article, not a transfer of copyright rights, so the subscription fee was not royalty under the India-Germany tax treaty or the Income-tax Act. The provider only offered an automated online facility, with no managerial, technical or consultancy service and no human intervention, so the fee was not fees for technical services. As the amount was neither royalty nor FTS, it was business income; in the absence of a permanent establishment in India, it was not taxable in India. en-us Mon, 15 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 06:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379677 Access to a copyrighted online database on a non-exclusive, non-transferable basis was treated as use of a copyrighted article, not a transfer of copyright rights, so the subscription fee was not royalty under the India-Germany tax treaty or the Income-tax Act. The provider only offered an automated online facility, with no managerial, technical or consultancy service and no human intervention, so the fee was not fees for technical services. As the amount was neither royalty nor FTS, it was business income; in the absence of a permanent establishment in India, it was not taxable in India. Case-Laws Income Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379677