https://www.taxtmi.com/caselaws?id=787425 Notional royalty cannot be taxed absent a contractual right to receive it, and receipts from global deals or support services cannot be imputed as additional royalty beyond the agreed royalty structure. Under the India-USA DTAA, a subsidiary's premises are not a fixed place PE unless at the foreign enterprise's disposal, and service or agency PE conditions must be independently satisfied; in their absence, no profits can be attributed to a PE. Where royalty is otherwise taxable, the treaty rate applies without surcharge or education cess, and interest may require recomputation in accordance with law. Refund-adjustment issues may be remitted for fresh adjudication. en-us Mon, 02 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787425 Notional royalty cannot be taxed absent a contractual right to receive it, and receipts from global deals or support services cannot be imputed as additional royalty beyond the agreed royalty structure. Under the India-USA DTAA, a subsidiary's premises are not a fixed place PE unless at the foreign enterprise's disposal, and service or agency PE conditions must be independently satisfied; in their absence, no profits can be attributed to a PE. Where royalty is otherwise taxable, the treaty rate applies without surcharge or education cess, and interest may require recomputation in accordance with law. Refund-adjustment issues may be remitted for fresh adjudication. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787425