https://www.taxtmi.com/caselaws?id=784167 Marker testing and Double Haploid (DH) services were examined under Art. 12(4) of the India-Netherlands DTAA to determine whether receipts constituted "royalty." The ITAT held that the services went beyond mere reporting because the non-resident converted seeds into DH plants and supplied enhanced seeds for commercial exploitation, thereby transmitting technology/scientific experience and information to the Indian affiliate; the treaty royalty definition was satisfied and the related grounds were dismissed. Separately, amounts recovered on a cost-to-cost basis for routine IT support sourced from a third-party service provider were treated as pure reimbursements, and the "make available" threshold for FTS was not met; the receipts were held not taxable as FTS under s. 9(1)(vii). en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784167 Marker testing and Double Haploid (DH) services were examined under Art. 12(4) of the India-Netherlands DTAA to determine whether receipts constituted "royalty." The ITAT held that the services went beyond mere reporting because the non-resident converted seeds into DH plants and supplied enhanced seeds for commercial exploitation, thereby transmitting technology/scientific experience and information to the Indian affiliate; the treaty royalty definition was satisfied and the related grounds were dismissed. Separately, amounts recovered on a cost-to-cost basis for routine IT support sourced from a third-party service provider were treated as pure reimbursements, and the "make available" threshold for FTS was not met; the receipts were held not taxable as FTS under s. 9(1)(vii). Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784167