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    Case LawsIncome Tax
    TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees...
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    Royalty vs fees for included services: classification of cross border lead generation payments determines TDS obligation under tax treaty.
    Categorisation of cross border payments as royalty or fees for included services under the India US DTAA determines withholding under Section 195. Royalties cover payments for use of intellectual property; fees for included services require that technical knowledge, skill, or know how be made available. Services limited to lead generation, databases, or market facilitation without transfer of proprietary technical content do not qualify as either category and therefore fall outside the DTAA based TDS obligation.

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