https://www.taxtmi.com/caselaws?id=468522 Royalty and fees for technical services were held taxable only on actual receipt under the India-Germany treaty and the assessee's consistent prior-year position, so accrual-based taxation was rejected. Consideration for standard software supplied without transfer of copyright was treated as non-royalty, following the Supreme Court in Engineering Analysis, so no royalty income arose under the Act or treaty. The Tribunal found no association of persons between the assessee and the Indian entity, so offshore supply receipts could not be taxed on that basis. It also held that an arm's length price cannot be fixed by an ad hoc uplift without prescribed benchmarking methods, so the transfer pricing adjustment failed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 09 May 2026 09:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468522 Royalty and fees for technical services were held taxable only on actual receipt under the India-Germany treaty and the assessee's consistent prior-year position, so accrual-based taxation was rejected. Consideration for standard software supplied without transfer of copyright was treated as non-royalty, following the Supreme Court in Engineering Analysis, so no royalty income arose under the Act or treaty. The Tribunal found no association of persons between the assessee and the Indian entity, so offshore supply receipts could not be taxed on that basis. It also held that an arm's length price cannot be fixed by an ad hoc uplift without prescribed benchmarking methods, so the transfer pricing adjustment failed. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468522