https://www.taxtmi.com/caselaws?id=443536 Telecom roaming charges received for providing connectivity in the United Kingdom were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 13(3) of the India-UK DTAA. The arrangement was characterised as a service arrangement, because the payer obtained no right to use the network, equipment, or process; the operator merely used its own system to render roaming services. The word "process" in the royalty definition was read in context as involving a transfer or licence of rights in an intellectual property sense. Domestic-law explanations expanding royalty could not enlarge the treaty definition absent a corresponding amendment, so the roaming receipts were not taxable as royalty. en-us Fri, 22 Sep 2023 00:00:00 +0530 Tue, 26 Nov 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443536 Telecom roaming charges received for providing connectivity in the United Kingdom were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 13(3) of the India-UK DTAA. The arrangement was characterised as a service arrangement, because the payer obtained no right to use the network, equipment, or process; the operator merely used its own system to render roaming services. The word "process" in the royalty definition was read in context as involving a transfer or licence of rights in an intellectual property sense. Domestic-law explanations expanding royalty could not enlarge the treaty definition absent a corresponding amendment, so the roaming receipts were not taxable as royalty. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443536