Held that payment received for user of software is neither fees for technical services nor royalty. Not taxable in India. Appeal of Revenue is dismissed. (AY-2013-14, 2015-16 & 2016-17)
ACIT (IT) v. Juniper Networks International B.V (2023) 154 taxmann.com 563 / 37 NYPTTJ 1364 / (2024) 227 TTJ 529 / (2024) 234 DTR 49 (Mum)(Trib)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-User of software-Payment received cannot be taxable as fees for technical services or royalty-DTAA-India-Netherland [S. 9(1)(vi), 90, Art. 12(5)]