https://www.taxtmi.com/caselaws?id=422883 Payments for mere resale of digital advertisement space on a foreign website were not royalty under section 9(1)(vi) or Article 13 of the India-UK DTAA because no right to use the website, server, equipment, or any process was transferred, and the arrangement was only a reseller arrangement. The retrospective expansion of the domestic royalty definition could not override the more beneficial treaty definition under Article 13(3), so the amounts were not taxable in India. As a result, there was no obligation to deduct tax at source and no basis to treat the payer as an assessee in default under sections 201(1) and 201(1A). en-us Wed, 04 May 2022 00:00:00 +0530 Wed, 25 May 2022 09:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422883 Payments for mere resale of digital advertisement space on a foreign website were not royalty under section 9(1)(vi) or Article 13 of the India-UK DTAA because no right to use the website, server, equipment, or any process was transferred, and the arrangement was only a reseller arrangement. The retrospective expansion of the domestic royalty definition could not override the more beneficial treaty definition under Article 13(3), so the amounts were not taxable in India. As a result, there was no obligation to deduct tax at source and no basis to treat the payer as an assessee in default under sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422883