https://www.taxtmi.com/caselaws?id=441051 Standard satellite-based services rendered using the assessee's own equipment were not royalty because customers did not obtain possession, control, or any right to use equipment or a process, and retrospective domestic amendments could not be imported into the treaty absent a corresponding treaty change. Disaster recovery uplinking and playout services were not fees for technical services because they were neither managerial, technical nor consultancy services and did not make available technical knowledge or know-how. On a project-wise treaty analysis, each Indian site was separate, neither exceeded the 183-day threshold, and no permanent establishment in India was established; no profits were attributable in India. A cost-to-cost reimbursement of licence fee, lacking profit element, was not taxable as royalty. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441051 Standard satellite-based services rendered using the assessee's own equipment were not royalty because customers did not obtain possession, control, or any right to use equipment or a process, and retrospective domestic amendments could not be imported into the treaty absent a corresponding treaty change. Disaster recovery uplinking and playout services were not fees for technical services because they were neither managerial, technical nor consultancy services and did not make available technical knowledge or know-how. On a project-wise treaty analysis, each Indian site was separate, neither exceeded the 183-day threshold, and no permanent establishment in India was established; no profits were attributable in India. A cost-to-cost reimbursement of licence fee, lacking profit element, was not taxable as royalty. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441051