https://www.taxtmi.com/caselaws?id=33162 Technical consultancy and engineering support under Contracts 1 to 4 and 6 did not constitute royalty under the India-Australia DTAA because the services did not make available technical knowledge, skill, know-how or processes, and did not amount to transfer of a technical plan or design. A service permanent establishment was found for Contracts 2 to 4 and 6 by aggregating days spent in India across connected contracts with the same customer; business profits were taxable only to the extent attributable to that PE, while Contract 1 did not create a PE. Contract 5 involved development and transfer of a technical plan or design, so the receipts were royalty taxable on a gross basis without apportionment. en-us Thu, 23 Apr 2009 00:00:00 +0530 Fri, 05 Jun 2009 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33162 Technical consultancy and engineering support under Contracts 1 to 4 and 6 did not constitute royalty under the India-Australia DTAA because the services did not make available technical knowledge, skill, know-how or processes, and did not amount to transfer of a technical plan or design. A service permanent establishment was found for Contracts 2 to 4 and 6 by aggregating days spent in India across connected contracts with the same customer; business profits were taxable only to the extent attributable to that PE, while Contract 1 did not create a PE. Contract 5 involved development and transfer of a technical plan or design, so the receipts were royalty taxable on a gross basis without apportionment. Case-Laws Income Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33162