https://www.taxtmi.com/caselaws?id=456116 Subscription receipts for cloud-based CRM access were analysed as consideration for use of a hosted software platform, not as royalty, because there was no transfer of copyright or right to exploit the software as a copyrighted work. The distinction between a copyrighted article and copyright itself was applied, and mere online access for business use did not bring the receipts within the treaty royalty article. The fees for technical services argument also failed because no technical knowledge, skill, experience, know-how or process was made available to the customer, and the ancillary clause could not apply once the principal test was not met. The treaty definition prevailed over section 9(1)(vi), so the receipts were not taxable in India on the facts found. en-us Wed, 14 Feb 2024 00:00:00 +0530 Tue, 09 Jul 2024 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456116 Subscription receipts for cloud-based CRM access were analysed as consideration for use of a hosted software platform, not as royalty, because there was no transfer of copyright or right to exploit the software as a copyrighted work. The distinction between a copyrighted article and copyright itself was applied, and mere online access for business use did not bring the receipts within the treaty royalty article. The fees for technical services argument also failed because no technical knowledge, skill, experience, know-how or process was made available to the customer, and the ancillary clause could not apply once the principal test was not met. The treaty definition prevailed over section 9(1)(vi), so the receipts were not taxable in India on the facts found. Case-Laws Income Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456116