https://www.taxtmi.com/caselaws?id=428892 Under section 90(2), a non-resident may rely on the more beneficial treaty provisions, and under Article 13(3) of the India-UK DTAA, royalty exists only where the payer obtains a right to use copyright or comparable exploitable rights, or information concerning industrial, commercial or scientific experience. Applying the Supreme Court ruling in Engineering Analysis, the Tribunal found that receipts from licensing, examination content, and examination setting and marking did not show such a copyright or similar right in the payer's hands. The receipts were therefore not taxable as royalty, and the addition was deleted in favour of the assessee. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428892 Under section 90(2), a non-resident may rely on the more beneficial treaty provisions, and under Article 13(3) of the India-UK DTAA, royalty exists only where the payer obtains a right to use copyright or comparable exploitable rights, or information concerning industrial, commercial or scientific experience. Applying the Supreme Court ruling in Engineering Analysis, the Tribunal found that receipts from licensing, examination content, and examination setting and marking did not show such a copyright or similar right in the payer's hands. The receipts were therefore not taxable as royalty, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428892