https://www.taxtmi.com/highlights?id=93583 The ITAT, with the Third Member concurring with the Judicial Member, held that payments by the assessee for use of IT infrastructure facilities do not constitute "plant" and therefore do not fall within the scope of Article 12(3)(a) of the Indo-Belgium DTAA; absent the specific phrase "for the use of, or right to use, industrial, commercial or scientific equipment," such payments are not taxable as royalties under section 9(1)(vi) of the Act for the year in question. Consequently, no TDS liability arises on those payments and the assessee's appeal is allowed. en-us Mon, 27 Oct 2025 09:17:15 +0530 Mon, 27 Oct 2025 09:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93583 The ITAT, with the Third Member concurring with the Judicial Member, held that payments by the assessee for use of IT infrastructure facilities do not constitute "plant" and therefore do not fall within the scope of Article 12(3)(a) of the Indo-Belgium DTAA; absent the specific phrase "for the use of, or right to use, industrial, commercial or scientific equipment," such payments are not taxable as royalties under section 9(1)(vi) of the Act for the year in question. Consequently, no TDS liability arises on those payments and the assessee's appeal is allowed. Highlights Income Tax Mon, 27 Oct 2025 09:17:15 +0530 https://www.taxtmi.com/highlights?id=93583