https://www.taxtmi.com/caselaws?id=433507 Payments for purchase and resale of online advertisement space under the AdWords distribution arrangement were treated as commercial consideration, not royalty, because the assessee acted only as a non-exclusive distributor and no copyright or similar rights in the underlying program, brand features, confidential information or software technology were transferred. The India-Ireland DTAA was applied as the more beneficial treaty provision, so the payments were not taxable as royalty under the treaty or the Income-tax Act. Once the payment was found not to be royalty, the consequential beneficial-ownership objection did not require separate determination, and no withholding tax liability arose on that basis. en-us Thu, 15 Dec 2022 00:00:00 +0530 Tue, 31 Jan 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433507 Payments for purchase and resale of online advertisement space under the AdWords distribution arrangement were treated as commercial consideration, not royalty, because the assessee acted only as a non-exclusive distributor and no copyright or similar rights in the underlying program, brand features, confidential information or software technology were transferred. The India-Ireland DTAA was applied as the more beneficial treaty provision, so the payments were not taxable as royalty under the treaty or the Income-tax Act. Once the payment was found not to be royalty, the consequential beneficial-ownership objection did not require separate determination, and no withholding tax liability arose on that basis. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433507