https://www.taxtmi.com/caselaws?id=419981 Limited online access to a database containing public-domain information with value additions was held not to constitute royalty under Article 12 of the India-USA DTAA, because the user acquired access to a product and not any right to reproduce, adapt, or otherwise exploit the underlying copyright. Applying the Supreme Court principle on software and copyright payments, the consideration was treated as payment for a copyrighted article rather than use of copyright, so no royalty character and no withholding basis arose. The assessment addition based on royalty treatment was therefore deleted in favour of the assessee. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419981 Limited online access to a database containing public-domain information with value additions was held not to constitute royalty under Article 12 of the India-USA DTAA, because the user acquired access to a product and not any right to reproduce, adapt, or otherwise exploit the underlying copyright. Applying the Supreme Court principle on software and copyright payments, the consideration was treated as payment for a copyrighted article rather than use of copyright, so no royalty character and no withholding basis arose. The assessment addition based on royalty treatment was therefore deleted in favour of the assessee. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419981