https://www.taxtmi.com/caselaws?id=310683 Interconnect usage charges received by a non-resident telecom operator were treated as not taxable in India because the facility was provided outside India without any transfer of intellectual property, right to use equipment or process, or possession or control of equipment by the Indian service recipients. The process was characterised as a standard commercial process, not a secret process, so the receipts did not constitute royalty or fees for technical services under the Income-tax Act or the India-Spain DTAA. On the alternative section 5 basis, mere payment from India did not establish accrual or arising in India, and no business connection or permanent establishment in India was shown. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 06 Nov 2023 18:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310683 Interconnect usage charges received by a non-resident telecom operator were treated as not taxable in India because the facility was provided outside India without any transfer of intellectual property, right to use equipment or process, or possession or control of equipment by the Indian service recipients. The process was characterised as a standard commercial process, not a secret process, so the receipts did not constitute royalty or fees for technical services under the Income-tax Act or the India-Spain DTAA. On the alternative section 5 basis, mere payment from India did not establish accrual or arising in India, and no business connection or permanent establishment in India was shown. Case-Laws Income Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310683