https://www.taxtmi.com/caselaws?id=307824 Receipts for granting non-exclusive, non-transferable access to database reports were held not to constitute royalty where no copyright or other intellectual property right was transferred; the treaty provision was treated as materially identical to the binding jurisdictional precedent, and the amount was therefore not taxable under the Act on a less favourable basis. The Tribunal also held that delay in pronouncing its order beyond 90 days could be justified by Covid-19 lockdown conditions, treating the lockdown period as excludable in computing the pronouncement time limit under the Tribunal Rules. The appeal was allowed. en-us Mon, 13 Jul 2020 00:00:00 +0530 Wed, 10 May 2023 10:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307824 Receipts for granting non-exclusive, non-transferable access to database reports were held not to constitute royalty where no copyright or other intellectual property right was transferred; the treaty provision was treated as materially identical to the binding jurisdictional precedent, and the amount was therefore not taxable under the Act on a less favourable basis. The Tribunal also held that delay in pronouncing its order beyond 90 days could be justified by Covid-19 lockdown conditions, treating the lockdown period as excludable in computing the pronouncement time limit under the Tribunal Rules. The appeal was allowed. Case-Laws Income Tax Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307824