https://www.taxtmi.com/caselaws?id=307879 The Tribunal ruled in favor of the assessee, determining that the management service fees received were not taxable as "royalty" under the India-Netherlands DTAA. The payments were considered reimbursements of cost rather than royalty, as the services provided did not involve the transfer of technical knowledge or know-how. The Tribunal allowed grounds 1 to 6 of the appeal in favor of the assessee, while grounds 7 to 9 were dismissed as not pressed. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sun, 14 May 2023 12:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307879 The Tribunal ruled in favor of the assessee, determining that the management service fees received were not taxable as "royalty" under the India-Netherlands DTAA. The payments were considered reimbursements of cost rather than royalty, as the services provided did not involve the transfer of technical knowledge or know-how. The Tribunal allowed grounds 1 to 6 of the appeal in favor of the assessee, while grounds 7 to 9 were dismissed as not pressed. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307879