https://www.taxtmi.com/caselaws?id=307056 Receipts from access to an online education platform and course content were examined for possible treatment as royalty under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-Malaysia DTAA, or as business receipts not taxable in India absent a permanent establishment. The Tribunal noted that the governing agreement and other material were not fully available before the lower authorities, so the nature of any rights granted to the Indian customer could not be conclusively determined. It therefore required fresh examination of whether the payment was only for access to information or involved use of, or the right to use, copyright. The matter was remitted to the Assessing Officer for fresh adjudication. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 15 Mar 2023 21:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307056 Receipts from access to an online education platform and course content were examined for possible treatment as royalty under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-Malaysia DTAA, or as business receipts not taxable in India absent a permanent establishment. The Tribunal noted that the governing agreement and other material were not fully available before the lower authorities, so the nature of any rights granted to the Indian customer could not be conclusively determined. It therefore required fresh examination of whether the payment was only for access to information or involved use of, or the right to use, copyright. The matter was remitted to the Assessing Officer for fresh adjudication. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307056