https://www.taxtmi.com/caselaws?id=756463 Receipts from supply planning services under the India-UK treaty were held not taxable as royalty or fees for technical services because the arrangement involved only advance sales information, extranet access and key account management, without making available technical knowledge, know-how or any right to use a protected process or trademark. The Tribunal found no material difference from the assessee's earlier years, followed the coordinate bench ruling in the same contractual setting, and applied the same treaty interpretation to conclude that mere business information and controlled access do not meet the royalty or FTS tests. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756463 Receipts from supply planning services under the India-UK treaty were held not taxable as royalty or fees for technical services because the arrangement involved only advance sales information, extranet access and key account management, without making available technical knowledge, know-how or any right to use a protected process or trademark. The Tribunal found no material difference from the assessee's earlier years, followed the coordinate bench ruling in the same contractual setting, and applied the same treaty interpretation to conclude that mere business information and controlled access do not meet the royalty or FTS tests. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756463