S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Computer software-Maintenance and support services-Not payment of royalty for use of copyright in computer software-Not taxable in India-DTAA-India-Singapore. [S. 9(1)(i), 195, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Diamond testing services for certification of diamond from USA-Services could not be treated as Fees for technical services-Mere rendering of services cannot be held to be fees for technical services, unless the person utilising the services is able to make use of the technical knowledge etc DTAA-India-USA. [S. 195, 201(1), 201(IA), Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Rendering support in business operations in printed and on-line sale of books and journals – Receipts are not fees for technical services-Subscription Received from third-party customers in India for sale of E-Journals, Online Journals and books under Commissionaire agreement – No copy right granted-Not assessable as royalty-DTAA-India-Germany. [S.9(1)(vi), Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Telecom services-There was no human intervention in rendering said service-Payments could not be characterised as fees for technical services-DTAA-India-UK. [S. 9(1)(vi), Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration for resale / use of computer software-Licensing of software products in India not taxable in India as royalty-Not payment of royalty for use of copy right in computer software-Not taxable in India-DTAA-India-USA.[S.9(1)(vii), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts-Tribunal was justified in deleting addition made in hands of assessee on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty-DTAA-India-USA. [S. 260A, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts-Tribunal was justified in deleting addition made in hands of assessee on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty-DTAA-India-USA-SLP of Revenue dismissed. [S. 260A, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration for resale / use of computer software-Licensing of software products in India not taxable in India as royalty-Not payment of royalty for use of copy right in computer software-Not taxable in India-Precedent-Decision rendered following earlier decision-Subsequent overruling of earlier decision does not revive judgment passed earlier-DTAA-India-USA. [S. 9(1)(vii), Art. 12, Code of Civil Procedure, 1908, Order XLVII, Rule, 1]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Information, reservations, transaction processing and related services to airlines, travel agencies and other travel related entities by utilizing a CRS-Major part of business activities took place in USA-Tribunal is justified in holding that 15 per cent of assessee’s profit was to be attributed to India-DTAA-India-USA. [Art. 5(4)(a), 260A]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Providing Jack up drilling Unit and platform Well operations.-Number of days of deployment of rig was more than 183 days-No substantial question of law arose for consideration-DTAA-India-Singapore. [S. 44BB, 260A, Art. 5]