S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Pharmaceutical company-Clinical trials services-Payment to Mexico-Absence of ‘make available’ clause-Liable to deduct tax at source-DTAA-India-Mexico. [S. 9(1)(viib),195, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Pharmaceutical company-Clinical trials services-Not liable to deduct tax at source-DTAA-India-USA-Canada. [S. 9(1)(vii), 195, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Royalty-Commission for providing customer and support sales services-Export commission/sales commission and could not be treated as FTS-DTAA-India-Germany. [S. 9(1)(vi), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software products to its Indian clients-Cloud based services-Subscription fees-Not be taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of advertisement space on a website-No PE of foreign enterprises-Income neither royalty nor FTS-Online advertisement is now covered under Equalization Levy-DTAA-India-Ireland. [S. 9(1)(vii), Art. 12, Copyright Act, 1957, 14(a), 14(b), 30]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Marketing services-fees for included services-Agreement with hotels and received centralized service fees for providing advertisement, publicity and sales promotion-Use of trademark, trade name or other enumerated service referred to in agreement were incidental to said main service, centralized service fees received by assessee would not be in nature of royalty or FTS-DTAA-India-USA. [S. 9(1)(vii), 90, Art. 7, 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of off-shelf software-Not royalty-DTAA-India-Israel. [S. 9(1)(vii), Art. 12(3)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of computer software-Not taxable as royalty-DTAA-India-Singapore. [S. 9(1)(vii), Art. 12(3)]

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Transactions with Head Office-Paid by Indian branch of foreign bank to Head Office-Constitute a single entity-Neither deductible nor chargeable to tax-DTAA-India-Singapore. [Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Agency PE-Computer information system (CRS)-Computer, electronic hardware / software and connectivity is provided through third party nodes located in India-Constitute PE of and income arising from airlines and travel agents is attributable to activities of PE in India and taxable in India-Income attributable to assessee’s PE in India was to be determined at 15 per cent instead of 75 per cent as determined by AO.-Royalties / Fees for technical services-CRS and ARS was installed at airport which could be accessed only by airlines, payments made in relation to ARS could not be characterised as royalty either under section 9 or under India-Spain DTAA-DTAA-India-Spain. [S. 9(1)(vi), 9(1)(vii), Art. 5, 13]