https://www.taxtmi.com/caselaws?id=387393 Telecommunication connectivity charges were treated as payment for standard third-party bandwidth access, with no transfer of a right to use equipment or process and no satisfaction of the make-available test under the India-USA DTAA. Consideration for shrink-wrapped software was treated as payment for a copyrighted article, not for any copyright or right to use copyright, so it did not qualify as royalty under the treaty. Support and maintenance fees also failed the treaty test for fees for included services because no technical knowledge, skill, know-how, or process was made available. For a non-resident subject to withholding tax, interest under sections 234B and 234C required recomputation in accordance with law. en-us Fri, 30 Aug 2019 00:00:00 +0530 Wed, 23 Oct 2019 07:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387393 Telecommunication connectivity charges were treated as payment for standard third-party bandwidth access, with no transfer of a right to use equipment or process and no satisfaction of the make-available test under the India-USA DTAA. Consideration for shrink-wrapped software was treated as payment for a copyrighted article, not for any copyright or right to use copyright, so it did not qualify as royalty under the treaty. Support and maintenance fees also failed the treaty test for fees for included services because no technical knowledge, skill, know-how, or process was made available. For a non-resident subject to withholding tax, interest under sections 234B and 234C required recomputation in accordance with law. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387393