https://www.taxtmi.com/caselaws?id=784712 The dominant issue was whether amounts received by a Netherlands tax resident from Indian airline customers constituted "royalty" taxable in India under s.9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the DTAA required granting use or a right to use intellectual property or providing a secret process/formula to the Indian customers; on facts, no such rights or secret process were made available. It further held that expanded domestic-law definitions of royalty cannot be automatically imported into the DTAA, following HC precedent. Consequently, the receipts were not royalty under Article 12(4) and were not taxable in India, and the taxpayer was justified in not offering them to tax. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784712 The dominant issue was whether amounts received by a Netherlands tax resident from Indian airline customers constituted "royalty" taxable in India under s.9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the DTAA required granting use or a right to use intellectual property or providing a secret process/formula to the Indian customers; on facts, no such rights or secret process were made available. It further held that expanded domestic-law definitions of royalty cannot be automatically imported into the DTAA, following HC precedent. Consequently, the receipts were not royalty under Article 12(4) and were not taxable in India, and the taxpayer was justified in not offering them to tax. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784712