https://www.taxtmi.com/caselaws?id=447438 Interconnectivity utility charges received by a non-resident telecom operator were treated as standard connectivity service payments, not royalty or fees for technical services, because they did not involve transfer of possession, control, or an exclusive right to use equipment or a secret process. The DTAA's narrower definition prevailed over the expanded domestic royalty provision, and in the absence of a permanent establishment in India, the receipts were also not taxable as business income. The addition made by the Assessing Officer was deleted and that deletion was sustained. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447438 Interconnectivity utility charges received by a non-resident telecom operator were treated as standard connectivity service payments, not royalty or fees for technical services, because they did not involve transfer of possession, control, or an exclusive right to use equipment or a secret process. The DTAA's narrower definition prevailed over the expanded domestic royalty provision, and in the absence of a permanent establishment in India, the receipts were also not taxable as business income. The addition made by the Assessing Officer was deleted and that deletion was sustained. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447438