https://www.taxtmi.com/caselaws?id=297547 Customer royalty programmes provided by the assessee were examined to determine whether they constituted fees for technical services or royalty under Article 12 of the India-United States DTAA. The Delhi HC treated the issue as covered by its earlier decision in the assessee's own case on the same question and followed that precedent. The issue was answered against the Revenue and in favour of the assessee. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 10 Sep 2021 02:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297547 Customer royalty programmes provided by the assessee were examined to determine whether they constituted fees for technical services or royalty under Article 12 of the India-United States DTAA. The Delhi HC treated the issue as covered by its earlier decision in the assessee's own case on the same question and followed that precedent. The issue was answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297547