https://www.taxtmi.com/caselaws?id=303019 A reimbursement for data processing costs paid to a head office was treated as non-royalty under the India-Belgium DTAA because the branch had no independent right to use the software or underlying copyright, and the treaty definition of royalty was exhaustive; no tax deduction at source was therefore required. The same expenditure was also held outside section 44C because it was software and data-processing cost for banking operations, not executive or general administrative head office es. Further disallowance of interest paid to the head office was rejected as double addition where the assessee had already disallowed the amount, and the branch and head office were treated as the same legal entity for that purpose. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 29 Jun 2022 20:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303019 A reimbursement for data processing costs paid to a head office was treated as non-royalty under the India-Belgium DTAA because the branch had no independent right to use the software or underlying copyright, and the treaty definition of royalty was exhaustive; no tax deduction at source was therefore required. The same expenditure was also held outside section 44C because it was software and data-processing cost for banking operations, not executive or general administrative head office es. Further disallowance of interest paid to the head office was rejected as double addition where the assessee had already disallowed the amount, and the branch and head office were treated as the same legal entity for that purpose. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303019