https://www.taxtmi.com/caselaws?id=391036 Receipts for access to software were analysed under the India-Netherlands DTAA and the Copyright Act distinction between use of copyright and use of a copyrighted article. Limited business access without transfer of copyright rights, source code, or exploitation rights was treated as mere software use, so the receipts were not royalty. IT support receipts were tested against the treaty make available requirement and were treated as support and facilitation services that did not impart enduring technical knowledge or enable independent future performance, so they were not fees for technical services. The resulting royalty and FTS additions were deleted. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 17 Jan 2020 18:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391036 Receipts for access to software were analysed under the India-Netherlands DTAA and the Copyright Act distinction between use of copyright and use of a copyrighted article. Limited business access without transfer of copyright rights, source code, or exploitation rights was treated as mere software use, so the receipts were not royalty. IT support receipts were tested against the treaty make available requirement and were treated as support and facilitation services that did not impart enduring technical knowledge or enable independent future performance, so they were not fees for technical services. The resulting royalty and FTS additions were deleted. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391036