https://www.taxtmi.com/caselaws?id=778946 Amounts received for supplying in-flight entertainment content were not taxable as royalty under the India-UK DTAA because the airlines received only limited exhibition rights and no transfer of copyright or right to use a secret process; the receipts were therefore excluded from royalty taxation. The same receipts were not fees for technical services because the arrangement did not make available technical knowledge, experience, skill, know-how or processes to the airlines, and merely supplying and integrating licensed content for playback was insufficient; the addition was deleted on this count as well. en-us Wed, 03 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778946 Amounts received for supplying in-flight entertainment content were not taxable as royalty under the India-UK DTAA because the airlines received only limited exhibition rights and no transfer of copyright or right to use a secret process; the receipts were therefore excluded from royalty taxation. The same receipts were not fees for technical services because the arrangement did not make available technical knowledge, experience, skill, know-how or processes to the airlines, and merely supplying and integrating licensed content for playback was insufficient; the addition was deleted on this count as well. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778946