Singapore-Based Company's Bandwidth Services to Indian Telecom Not Taxable as 'Royalty' Under India-Singapore DTAA Provisions.

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....Income accrued in India - providing bandwidth services outside India - The assessee company is a tax resident of Singapore, which is providing band width services to the various Indian Telecom Operators like Bharti Airtel in India and the services are being provided outside India and the consideration received by the assessee company is not taxable as ‘Royalty’ in view of the beneficial provisions of DTAA between India and Singapore under which the definition of ‘Royalty’ has not been amended. - AT....