S. 9(1)(vi) : Income deemed to accrue or arise in India-Advertisement services-Royalty-advertisement space on website owned by foreign company (ESPN)-right to use of equipment (Server)-ESPN India was merely a reseller of advertisement space, consideration paid by ESPN India for purchase of advertisement space to ESPN, UK was not taxable as royalty-DTAA-India-UK. [S. 9(1)(vii), Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for Technical services-Right to use domain name which is in the nature of trade mark-Assessable as royalty-Web hosting services being ancillary to domain name registration services, consideration received had to be treated as FTS-DTAA-India-USA [S. 9(1)(vii), 115A, Art, 12(4)(a)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software user fee-Selling standard software and not providing any licence to reproduce or make copies-Customers having only use of Copyrighted Article and no rights therein-Payments are not royalty-Not liable to deduct tax at source. [S. 9(1)(i), 195]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration received for sale of software products-Not assessable as royalty-No permanent establishment in India-Net loss-Academic issue-DTAA-India-Finland. [S. 9(1)(vi), Expln.4. Art. 7(1)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Payment received from Indian from Indian hotels chargeable to tax in India.

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical service-No material to substantiate that assessee transferred use or right to use copyright-Copyrighted articles-Additions not justified-DTAA-India-Singapore [Art.12(3), 12 (4)(b)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Research work-Neither royalties / fees for technical services-Unless service provider makes available his technical knowledge, experience, skill, know-how or process to recipient of technical service-Not liable to deduct tax at source-DTAA-India-USA. [S. 9(1)(vii), 195, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Non-resident-Royalty-Selling licensed software and related services-No transfer of Copyright or any right to use-Neither royalty nor fees for technical services-Education cess-Education cess is of same nature as surcharge-Computed strictly in terms of treaty provisions-DTAA-India-Singapore. [S. 9(1)(vii), Art. 12(3), 12(4)(b)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Service Order Forms have commercial coherence and there is one contract for providing services-Amounts to be taxed as business profits-Matter remanded to AO to compute business profits in accordance with DTAA-DTAA-India-Norway. [S. 144C, Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Purchase of equipment and other material to be used in manufacturing process-Remand for limited purpose-Assessing Officer exceeded jurisdiction-Assessment order quashed-Transactions on principal-to-principal basis-Non-Resident enterprise cannot be treated to have Permanent Establishment in India-Not liable to deduct tax at source. [S. 5(2)(b), 195]