https://www.taxtmi.com/caselaws?id=387425 Under the India-USA DTAA, IPLC or link charges were analysed as standard connectivity payments and held not to constitute fees for technical services, fees for included services, or royalty because no technical knowledge, skill, know-how, or process was made available. Shrink-wrapped software supply was treated as a transfer of a copyrighted article, not a copyright right, so the receipt was not royalty, and the domestic amendment to section 9(1)(vi) was not read as enlarging the treaty meaning. Support and maintenance fees, and technical and consultancy service fees, also failed the treaty make-available test and were therefore not taxable as fees for included services. Interest under section 234B was considered in the case of a non-resident foreign company subject to withholding. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387425 Under the India-USA DTAA, IPLC or link charges were analysed as standard connectivity payments and held not to constitute fees for technical services, fees for included services, or royalty because no technical knowledge, skill, know-how, or process was made available. Shrink-wrapped software supply was treated as a transfer of a copyrighted article, not a copyright right, so the receipt was not royalty, and the domestic amendment to section 9(1)(vi) was not read as enlarging the treaty meaning. Support and maintenance fees, and technical and consultancy service fees, also failed the treaty make-available test and were therefore not taxable as fees for included services. Interest under section 234B was considered in the case of a non-resident foreign company subject to withholding. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387425