https://www.taxtmi.com/caselaws?id=800215 IT service-desk, project-support, operational-support and storage-support consideration under the India-USA DTAA is not royalty merely because the provider uses technology, software or technical expertise to perform services. Royalty requires the payer to receive use of, or a right to use, specified intellectual property, copyright, process, know-how or relevant information. Fees for included services require technical knowledge, experience, skill, know-how or process to be made available for the recipient's independent future use. Continuing support without proprietary software rights or an enduring transfer of technical capability constitutes business profits under Article 7, not taxable in India absent an attributable permanent establishment. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800215 IT service-desk, project-support, operational-support and storage-support consideration under the India-USA DTAA is not royalty merely because the provider uses technology, software or technical expertise to perform services. Royalty requires the payer to receive use of, or a right to use, specified intellectual property, copyright, process, know-how or relevant information. Fees for included services require technical knowledge, experience, skill, know-how or process to be made available for the recipient's independent future use. Continuing support without proprietary software rights or an enduring transfer of technical capability constitutes business profits under Article 7, not taxable in India absent an attributable permanent establishment. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800215