https://www.taxtmi.com/caselaws?id=463868 Receipts from distribution rights and direct sales of database and information products were held not to be royalty because the payer acquired only access to and use of the product, not any right to exploit copyright or other intellectual property in the underlying content. Applying the distinction between a copyrighted article and copyright, the payments were treated as consideration for the product itself rather than for use of intellectual property or industrial, commercial or scientific experience. The alleged agency permanent establishment in India was also not established on the record, so the receipts could not be taxed as business profits under the treaty. The additions were therefore not sustained. en-us Mon, 19 Jun 2023 00:00:00 +0530 Wed, 17 Sep 2025 16:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463868 Receipts from distribution rights and direct sales of database and information products were held not to be royalty because the payer acquired only access to and use of the product, not any right to exploit copyright or other intellectual property in the underlying content. Applying the distinction between a copyrighted article and copyright, the payments were treated as consideration for the product itself rather than for use of intellectual property or industrial, commercial or scientific experience. The alleged agency permanent establishment in India was also not established on the record, so the receipts could not be taxed as business profits under the treaty. The additions were therefore not sustained. Case-Laws Income Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463868