https://www.taxtmi.com/caselaws?id=307419 Information Technology support and management service receipts were not taxable as royalty because no technical, industrial, commercial or scientific know-how was transferred. Although the payments could fall within the domestic definition of fees for technical services, the treaty and Protocol, read with the Most Favoured Nation clause, required the services to make available technical knowledge, experience, skill, know-how or processes. As the support services were only consumed in performance and did not confer enduring technical capability, and the managerial services fell outside the treaty definition, the receipts were excluded from total income. The separate ground was remanded for fresh adjudication after natural justice compliance. en-us Thu, 09 Jun 2022 00:00:00 +0530 Wed, 12 Apr 2023 21:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307419 Information Technology support and management service receipts were not taxable as royalty because no technical, industrial, commercial or scientific know-how was transferred. Although the payments could fall within the domestic definition of fees for technical services, the treaty and Protocol, read with the Most Favoured Nation clause, required the services to make available technical knowledge, experience, skill, know-how or processes. As the support services were only consumed in performance and did not confer enduring technical capability, and the managerial services fell outside the treaty definition, the receipts were excluded from total income. The separate ground was remanded for fresh adjudication after natural justice compliance. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307419