https://www.taxtmi.com/caselaws?id=385283 The Tribunal ruled that the amount of Rs. 1,48,54,717/- could not be taxed as Royalty under the Double Taxation Avoidance Agreement (DTAA) between India and Sweden, as it did not involve the transfer of copyright. Additionally, the Tribunal held that the sum of Rs. 38,97,417/- could not be classified as 'Fees for Technical Services' under the DTAA, as the maintenance services provided did not impart technical knowledge for future use. The appeal was allowed, and the decision was rendered on 30th August 2019. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sun, 01 Sep 2019 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385283 The Tribunal ruled that the amount of Rs. 1,48,54,717/- could not be taxed as Royalty under the Double Taxation Avoidance Agreement (DTAA) between India and Sweden, as it did not involve the transfer of copyright. Additionally, the Tribunal held that the sum of Rs. 38,97,417/- could not be classified as 'Fees for Technical Services' under the DTAA, as the maintenance services provided did not impart technical knowledge for future use. The appeal was allowed, and the decision was rendered on 30th August 2019. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385283