https://www.taxtmi.com/caselaws?id=300982 Limited access to an SAP system hosted outside India, without transfer of control, possession, ownership or copyright, was treated as use of a copyrighted article rather than royalty; domestic amendments expanding royalty could not override the unchanged India-Malaysia DTAA, so the receipt was taxable only as business profits and not in India in the absence of a permanent establishment. Related service receipts were also not taxable in India because the treaty had no separate fees-for-technical-services article and section 9(1)(vii) could not be imported through Article 3(2); the non-resident was entitled to the more beneficial treaty position under section 90(2). Interest under section 234B was not leviable on a non-resident where tax was deductible at source, and section 234D applied only to excess refund, not to section 244A interest. en-us Wed, 25 Jan 2017 00:00:00 +0530 Mon, 07 Mar 2022 08:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300982 Limited access to an SAP system hosted outside India, without transfer of control, possession, ownership or copyright, was treated as use of a copyrighted article rather than royalty; domestic amendments expanding royalty could not override the unchanged India-Malaysia DTAA, so the receipt was taxable only as business profits and not in India in the absence of a permanent establishment. Related service receipts were also not taxable in India because the treaty had no separate fees-for-technical-services article and section 9(1)(vii) could not be imported through Article 3(2); the non-resident was entitled to the more beneficial treaty position under section 90(2). Interest under section 234B was not leviable on a non-resident where tax was deductible at source, and section 234D applied only to excess refund, not to section 244A interest. Case-Laws Income Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300982