https://www.taxtmi.com/caselaws?id=786892 Under the Indo-Swiss DTAA, the capped tax rate for royalty and fees for technical services includes surcharge because Indian tax is defined to include surcharge; education cess cannot be added beyond that treaty ceiling. Software licence receipts for limited use of copyrighted software, without transfer of copyright or exploitation rights, are not royalty or fees for technical services. In the absence of a permanent establishment in India, those receipts constitute business profits not taxable in India. The assessment additions were therefore not sustained. en-us Wed, 18 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786892 Under the Indo-Swiss DTAA, the capped tax rate for royalty and fees for technical services includes surcharge because Indian tax is defined to include surcharge; education cess cannot be added beyond that treaty ceiling. Software licence receipts for limited use of copyrighted software, without transfer of copyright or exploitation rights, are not royalty or fees for technical services. In the absence of a permanent establishment in India, those receipts constitute business profits not taxable in India. The assessment additions were therefore not sustained. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786892