https://www.taxtmi.com/caselaws?id=461720 Receipts from infrastructure data centre, hosting and member login services were treated as standard facilities and not as royalty because the Indian entities acquired no right to use equipment, software, a process or proprietary know-how under the Income-tax Act and the India-Singapore DTAA. Referral fees were likewise treated as non-royalty because the arrangement involved only referring customers, without transfer of technical knowledge, skill or know-how. Following earlier years' consistent treatment in the assessee's own case and finding no change in facts or law, the impugned additions were deleted. en-us Thu, 29 Dec 2022 00:00:00 +0530 Tue, 22 Apr 2025 16:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461720 Receipts from infrastructure data centre, hosting and member login services were treated as standard facilities and not as royalty because the Indian entities acquired no right to use equipment, software, a process or proprietary know-how under the Income-tax Act and the India-Singapore DTAA. Referral fees were likewise treated as non-royalty because the arrangement involved only referring customers, without transfer of technical knowledge, skill or know-how. Following earlier years' consistent treatment in the assessee's own case and finding no change in facts or law, the impugned additions were deleted. Case-Laws Income Tax Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461720