https://www.taxtmi.com/caselaws?id=435855 Sponsorship and advertising package payments for logo display, promotional privileges, official sponsor status and complimentary tickets did not amount to royalty under the India-Malaysia DTAA because the treaty definition in Article 12(3) is limited to consideration for use of, or right to use, specified intellectual property or similar assets. The broader domestic definition was irrelevant once the treaty test was not met. Treaty benefits were also not denied under Article 28, as the Malaysian entity had pre-existing business presence, infrastructure and commercial turnover, and the record did not establish a mere conduit or sham arrangement lacking substance. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 08:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435855 Sponsorship and advertising package payments for logo display, promotional privileges, official sponsor status and complimentary tickets did not amount to royalty under the India-Malaysia DTAA because the treaty definition in Article 12(3) is limited to consideration for use of, or right to use, specified intellectual property or similar assets. The broader domestic definition was irrelevant once the treaty test was not met. Treaty benefits were also not denied under Article 28, as the Malaysian entity had pre-existing business presence, infrastructure and commercial turnover, and the record did not establish a mere conduit or sham arrangement lacking substance. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435855