https://www.taxtmi.com/caselaws?id=304744 Software licence reimbursements were held not to constitute royalty because, under the treaty and domestic royalty provisions, use of copyrighted software without transfer of any copyright right does not amount to royalty; the Supreme Court ruling in Engineering Analysis was applied. ICT service charges were also held not to be fees for technical services under the India-Netherlands DTAA because the services did not make available technical knowledge, experience, skill, know-how or processes, and the ancillary-and-subsidiary test was not satisfied. On both grounds, the additions were deleted and the assessee succeeded. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 18 Oct 2022 21:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304744 Software licence reimbursements were held not to constitute royalty because, under the treaty and domestic royalty provisions, use of copyrighted software without transfer of any copyright right does not amount to royalty; the Supreme Court ruling in Engineering Analysis was applied. ICT service charges were also held not to be fees for technical services under the India-Netherlands DTAA because the services did not make available technical knowledge, experience, skill, know-how or processes, and the ancillary-and-subsidiary test was not satisfied. On both grounds, the additions were deleted and the assessee succeeded. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304744