https://www.taxtmi.com/caselaws?id=442635 Interconnectivity utility charges for bandwidth capacity and interconnect services were analysed under section 9(1)(vi) and the India-Singapore DTAA, but they were held not to constitute royalty because no intellectual property right, equipment possession or effective right to use any process was transferred. The domestic term "process" was read as referring to an intellectual property process, while the treaty definition required a secret process or right to use, which was absent on the facts. The receipts were instead treated as business profits taxable only in the State of residence in the absence of a permanent establishment in India, so the amount was not taxable in India as royalty. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442635 Interconnectivity utility charges for bandwidth capacity and interconnect services were analysed under section 9(1)(vi) and the India-Singapore DTAA, but they were held not to constitute royalty because no intellectual property right, equipment possession or effective right to use any process was transferred. The domestic term "process" was read as referring to an intellectual property process, while the treaty definition required a secret process or right to use, which was absent on the facts. The receipts were instead treated as business profits taxable only in the State of residence in the absence of a permanent establishment in India, so the amount was not taxable in India as royalty. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442635