https://www.taxtmi.com/caselaws?id=412962 Offshore infrastructure data centre charges, referral fees and member login fees were analysed under the India-Singapore treaty and treated as non-taxable where the services only provided standard infrastructure or customer support. The receipts did not confer any right to use equipment, software, a process or other protected property, and they did not make available technical knowledge, skill, know-how or a process. On that basis, the tribunal view recorded in the text was that such charges fall outside royalty and, for referral services, also outside fees for technical services, consistent with earlier coordinate bench and own-case decisions. en-us Wed, 22 Sep 2021 00:00:00 +0530 Fri, 01 Oct 2021 08:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412962 Offshore infrastructure data centre charges, referral fees and member login fees were analysed under the India-Singapore treaty and treated as non-taxable where the services only provided standard infrastructure or customer support. The receipts did not confer any right to use equipment, software, a process or other protected property, and they did not make available technical knowledge, skill, know-how or a process. On that basis, the tribunal view recorded in the text was that such charges fall outside royalty and, for referral services, also outside fees for technical services, consistent with earlier coordinate bench and own-case decisions. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412962