https://www.taxtmi.com/caselaws?id=429096 SAP implementation and data-centre operation and maintenance payments were examined under Article 12 of the India-Singapore DTAA and treated as not constituting royalty because they did not involve transfer of copyright or a covered right in the software. Professional SAP services, email access, regional network access and firewall protection were likewise held not to be fees for technical services, as the services did not satisfy the make available requirement and the ancillary-and-subsidiary test was inapplicable on the facts. Amounts described as reimbursements also were not liable to withholding tax, since the underlying remittances were not chargeable as royalty or fees for technical services. en-us Thu, 29 Sep 2022 00:00:00 +0530 Mon, 17 Oct 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429096 SAP implementation and data-centre operation and maintenance payments were examined under Article 12 of the India-Singapore DTAA and treated as not constituting royalty because they did not involve transfer of copyright or a covered right in the software. Professional SAP services, email access, regional network access and firewall protection were likewise held not to be fees for technical services, as the services did not satisfy the make available requirement and the ancillary-and-subsidiary test was inapplicable on the facts. Amounts described as reimbursements also were not liable to withholding tax, since the underlying remittances were not chargeable as royalty or fees for technical services. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429096