https://www.taxtmi.com/caselaws?id=425747 Treaty definitions of fees for technical services and royalty prevailed over wider domestic rules, and the protocol allowed reliance on the more beneficial OECD-based treaty position. Intra-group service receipts were taxable only to the extent they involved development and transfer of a technical plan or technical design, so the matter required restricted recomputation. Cost-to-cost recovery of leased line charges was not royalty because the DTAA did not adopt the domestic enlargement of "process". Reimbursement of software costs for antivirus products was also not royalty, as there was no transfer of copyright. Interest under section 234B was not leviable on the non-resident assessee on the facts found. en-us Thu, 28 Jul 2022 00:00:00 +0530 Sat, 30 Jul 2022 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425747 Treaty definitions of fees for technical services and royalty prevailed over wider domestic rules, and the protocol allowed reliance on the more beneficial OECD-based treaty position. Intra-group service receipts were taxable only to the extent they involved development and transfer of a technical plan or technical design, so the matter required restricted recomputation. Cost-to-cost recovery of leased line charges was not royalty because the DTAA did not adopt the domestic enlargement of "process". Reimbursement of software costs for antivirus products was also not royalty, as there was no transfer of copyright. Interest under section 234B was not leviable on the non-resident assessee on the facts found. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425747