https://www.taxtmi.com/caselaws?id=799519 Subscription fees paid for access to an online communication platform do not constitute royalty where customers receive only a limited, non-exclusive right to use the service and the provider retains ownership of the software, source code, copyright and intellectual-property rights. Customers must not obtain access to underlying processes or rights to modify, reproduce, exploit or own the software. Digital processes used by the provider to deliver communication, collaboration and file-sharing services are not made available to customers merely through platform access. Such receipts are business receipts and are not taxable in India without a permanent establishment. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799519 Subscription fees paid for access to an online communication platform do not constitute royalty where customers receive only a limited, non-exclusive right to use the service and the provider retains ownership of the software, source code, copyright and intellectual-property rights. Customers must not obtain access to underlying processes or rights to modify, reproduce, exploit or own the software. Digital processes used by the provider to deliver communication, collaboration and file-sharing services are not made available to customers merely through platform access. Such receipts are business receipts and are not taxable in India without a permanent establishment. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799519