https://www.taxtmi.com/caselaws?id=414436 Subscription receipts from the CAS and PUBS divisions were not royalty under section 9(1)(vi) or Article 12(3) of the India-US DTAA because customers only received access to databases, journals and articles, without any right to commercially exploit the underlying copyright. The users could search, view and use the content, but had no right to reproduce, duplicate, sub-license, amend or otherwise use the copyright itself. Applying the distinction between a copyright and a copyrighted article, the payments were treated as consideration for access to protected content, not for use or right to use copyright or industrial, commercial or scientific equipment. The receipts were therefore not taxable as royalty. en-us Tue, 26 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414436 Subscription receipts from the CAS and PUBS divisions were not royalty under section 9(1)(vi) or Article 12(3) of the India-US DTAA because customers only received access to databases, journals and articles, without any right to commercially exploit the underlying copyright. The users could search, view and use the content, but had no right to reproduce, duplicate, sub-license, amend or otherwise use the copyright itself. Applying the distinction between a copyright and a copyrighted article, the payments were treated as consideration for access to protected content, not for use or right to use copyright or industrial, commercial or scientific equipment. The receipts were therefore not taxable as royalty. Case-Laws Income Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414436