https://www.taxtmi.com/caselaws?id=402484 Under the India-Singapore treaty, infrastructure and hosting data centre receipts were treated as standard service income, not royalty, because no copyright, secret process, equipment use or similar right was granted. Management services fee was also held outside fees for technical services since the services did not make available technical knowledge, skill, know-how or processes to the recipient. Referral fee for introducing clients likewise was not royalty or technical service income, as no technology or proprietary rights were transferred. Credit for tax deducted at source and refund interest required factual verification by the Assessing Officer. en-us Fri, 23 Oct 2020 00:00:00 +0530 Wed, 30 Oct 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402484 Under the India-Singapore treaty, infrastructure and hosting data centre receipts were treated as standard service income, not royalty, because no copyright, secret process, equipment use or similar right was granted. Management services fee was also held outside fees for technical services since the services did not make available technical knowledge, skill, know-how or processes to the recipient. Referral fee for introducing clients likewise was not royalty or technical service income, as no technology or proprietary rights were transferred. Credit for tax deducted at source and refund interest required factual verification by the Assessing Officer. Case-Laws Income Tax Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402484