https://www.taxtmi.com/caselaws?id=382723 Compensation for early termination of the network participation agreement was treated as distinct from consideration for continued use of know-how or technical rights, so it did not constitute royalty under section 9(1)(vi) or the treaty definition in Article 12. The receipt was instead characterised as business income under section 28(va)(b), being linked to non-sharing of know-how and similar commercial rights. Under Article 7, the income was taxable only in the State of residence unless the non-resident had a permanent establishment in India; that factual question was not verified and was remitted for examination. en-us Fri, 15 Mar 2019 00:00:00 +0530 Wed, 10 Jul 2019 06:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382723 Compensation for early termination of the network participation agreement was treated as distinct from consideration for continued use of know-how or technical rights, so it did not constitute royalty under section 9(1)(vi) or the treaty definition in Article 12. The receipt was instead characterised as business income under section 28(va)(b), being linked to non-sharing of know-how and similar commercial rights. Under Article 7, the income was taxable only in the State of residence unless the non-resident had a permanent establishment in India; that factual question was not verified and was remitted for examination. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382723