https://www.taxtmi.com/caselaws?id=438230 Subscription fees for access to an online database were held not to be royalty or fees for technical services under domestic law or the India-UK DTAA. The arrangement gave only non-exclusive access to compiled information and did not transfer any right to use copyright or other intellectual property in the underlying content. The payment was for access to copyrighted material, not use of copyright, and no managerial, technical or consultancy service with human intervention was rendered. The receipts were treated as business income, and in the absence of a permanent establishment in India, they were not taxable in India. en-us Thu, 27 Apr 2023 00:00:00 +0530 Thu, 25 May 2023 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438230 Subscription fees for access to an online database were held not to be royalty or fees for technical services under domestic law or the India-UK DTAA. The arrangement gave only non-exclusive access to compiled information and did not transfer any right to use copyright or other intellectual property in the underlying content. The payment was for access to copyrighted material, not use of copyright, and no managerial, technical or consultancy service with human intervention was rendered. The receipts were treated as business income, and in the absence of a permanent establishment in India, they were not taxable in India. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438230