https://www.taxtmi.com/caselaws?id=418669 Engineering fees for services rendered from outside India were not taxable as fees for included services under the India-US DTAA because the services did not make available technical knowledge, skill, know-how, or a technical plan enabling independent future use by the recipient. Reimbursement of software charges was also not taxable as royalty because the amounts were recovered at cost, without profit element, and no right to use copyright or other software rights was transferred. The ITAT Delhi deleted the related additions and held that treaty protection prevailed over a broader domestic-law characterization where the treaty definition was more beneficial. en-us Mon, 21 Feb 2022 00:00:00 +0530 Thu, 05 May 2022 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418669 Engineering fees for services rendered from outside India were not taxable as fees for included services under the India-US DTAA because the services did not make available technical knowledge, skill, know-how, or a technical plan enabling independent future use by the recipient. Reimbursement of software charges was also not taxable as royalty because the amounts were recovered at cost, without profit element, and no right to use copyright or other software rights was transferred. The ITAT Delhi deleted the related additions and held that treaty protection prevailed over a broader domestic-law characterization where the treaty definition was more beneficial. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418669