S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Data access/link charges from its Indian subsidiary was neither for scientific work nor any patent, trademark, design, plan or secret formula or process, thus, it could not be held to be royalty-Copyrighted/shrink-wrapped software, which could not be treated as consideration for transfer of any copyright, thus, same could not be treated as royalty-Professional and consultancy services provided by assessee, a USA based company to an Indian company, did not ‘make available’ any technical knowledge, experience, skill, know-how or process or consist of any development and transfer of any design, receipt on account of said services was not taxable as fee for included services-DTAA-India-USA [Art. 12 (4)].
Netcracker Technology Solutions LLC v. DCIT (2020) 184 ITD 701 (Mum.)(Trib.)