https://www.taxtmi.com/caselaws?id=775161 Infrastructure data centre charges and management service fees were examined for royalty character under the Income-tax Act and the India-Singapore treaty. Following earlier coordinate bench rulings in the assessee's own case, the ITAT held that standard IT infrastructure support, mailbox hosting, website hosting and management services did not involve use or right to use software, equipment, a process, or secret industrial information in the manner required for royalty treatment. With no change in facts or law and no distinguishing material, both receipts were held not taxable as royalty and the related additions were deleted. en-us Thu, 17 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775161 Infrastructure data centre charges and management service fees were examined for royalty character under the Income-tax Act and the India-Singapore treaty. Following earlier coordinate bench rulings in the assessee's own case, the ITAT held that standard IT infrastructure support, mailbox hosting, website hosting and management services did not involve use or right to use software, equipment, a process, or secret industrial information in the manner required for royalty treatment. With no change in facts or law and no distinguishing material, both receipts were held not taxable as royalty and the related additions were deleted. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775161