https://www.taxtmi.com/caselaws?id=442696 Interconnectivity utility charges received by a non-resident were examined under the domestic royalty definition and Article 13 of the India-Austria DTAA, but the receipts were found to arise only from interconnect services, with no transfer of intellectual property, no possession or control of equipment, and no use of a secret process in the treaty sense. The broader domestic explanations expanding "process" did not override the narrower treaty definition. The amounts were treated as business receipts taxable in India only if treaty conditions and a permanent establishment basis were satisfied, and no such basis was established. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442696 Interconnectivity utility charges received by a non-resident were examined under the domestic royalty definition and Article 13 of the India-Austria DTAA, but the receipts were found to arise only from interconnect services, with no transfer of intellectual property, no possession or control of equipment, and no use of a secret process in the treaty sense. The broader domestic explanations expanding "process" did not override the narrower treaty definition. The amounts were treated as business receipts taxable in India only if treaty conditions and a permanent establishment basis were satisfied, and no such basis was established. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442696