https://www.taxtmi.com/caselaws?id=425189 IT Support and Maintenance charges under the India-Singapore DTAA were examined under Article 12(4)(a) and 12(4)(b). Article 12(4)(a) was inapplicable because the software licence income was not royalty, so the necessary royalty-linked predicate for ancillary and subsidiary services was absent. Article 12(4)(b) also failed because the support activities, including sizing review, configuration support, health checks and incident management, did not make available technical knowledge, skill, know-how or processes for independent future use by the recipient. The treaty therefore did not permit taxation of the charges as fees for technical services. en-us Fri, 15 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425189 IT Support and Maintenance charges under the India-Singapore DTAA were examined under Article 12(4)(a) and 12(4)(b). Article 12(4)(a) was inapplicable because the software licence income was not royalty, so the necessary royalty-linked predicate for ancillary and subsidiary services was absent. Article 12(4)(b) also failed because the support activities, including sizing review, configuration support, health checks and incident management, did not make available technical knowledge, skill, know-how or processes for independent future use by the recipient. The treaty therefore did not permit taxation of the charges as fees for technical services. Case-Laws Income Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425189