https://www.taxtmi.com/caselaws?id=468288 Under the India-UK DTAA, standard bandwidth payments were treated as not constituting royalty because the payer obtained no right to use equipment or any secret process of the UK resident, so no tax was deductible at source on that basis. The Tribunal also stated that Explanations 5 and 6 to section 9(1)(vi) could not be imported into the treaty through Article 3(2) to widen the agreed definition of royalty, because a unilateral domestic amendment cannot override or enlarge a bilateral DTAA. The result was that the treaty definition remained controlling and bandwidth services stayed outside royalty. en-us Wed, 26 Apr 2023 00:00:00 +0530 Mon, 27 Apr 2026 10:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468288 Under the India-UK DTAA, standard bandwidth payments were treated as not constituting royalty because the payer obtained no right to use equipment or any secret process of the UK resident, so no tax was deductible at source on that basis. The Tribunal also stated that Explanations 5 and 6 to section 9(1)(vi) could not be imported into the treaty through Article 3(2) to widen the agreed definition of royalty, because a unilateral domestic amendment cannot override or enlarge a bilateral DTAA. The result was that the treaty definition remained controlling and bandwidth services stayed outside royalty. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468288