https://www.taxtmi.com/caselaws?id=314156 Consideration for bandwidth services provided outside India to Indian telecom operators was held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-Singapore Tax Treaty. The Tribunal followed its earlier ruling in the assessee's own case and held that the services did not amount to equipment royalty or process royalty. The receipt was therefore not taxable as royalty, and the addition made on that basis was deleted in favour of the assessee. en-us Tue, 27 Sep 2022 00:00:00 +0530 Tue, 21 May 2024 18:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314156 Consideration for bandwidth services provided outside India to Indian telecom operators was held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-Singapore Tax Treaty. The Tribunal followed its earlier ruling in the assessee's own case and held that the services did not amount to equipment royalty or process royalty. The receipt was therefore not taxable as royalty, and the addition made on that basis was deleted in favour of the assessee. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314156