https://www.taxtmi.com/caselaws?id=442658 Interconnectivity charges received by a non-resident telecom service provider were treated as standard telecom interconnection service receipts, not royalty under section 9(1)(vi) or Article 13 of the India-Spain DTAA, because they did not involve any grant of intellectual property, exclusive rights, equipment use, or a qualifying process. The domestic term "process" was read in context as referring to an intellectual property process, while the treaty definition was narrower and required a secret process. The receipts were also not fees for technical or consultancy services, as the services were automated and involved no human intervention. With no permanent establishment in India, the amounts were business profits taxable only in the State of residence, and the addition was deleted. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 10 Jun 2024 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442658 Interconnectivity charges received by a non-resident telecom service provider were treated as standard telecom interconnection service receipts, not royalty under section 9(1)(vi) or Article 13 of the India-Spain DTAA, because they did not involve any grant of intellectual property, exclusive rights, equipment use, or a qualifying process. The domestic term "process" was read in context as referring to an intellectual property process, while the treaty definition was narrower and required a secret process. The receipts were also not fees for technical or consultancy services, as the services were automated and involved no human intervention. With no permanent establishment in India, the amounts were business profits taxable only in the State of residence, and the addition was deleted. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442658