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]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Providing services of qualified motor racing drivers to teams participating in racing championships-Athlete-Details of actual duration of drivers’ stay in India in connection with race, time taken for preparation, finalization and conclusion and certificate of drivers’ arrival in India and departure in relation to event not furnished-Matter Remanded-DTAA-India-Switzerland. [Art. 5, 16]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident Bank-Banking Company incorporated in Korea-Interest paid to head office-Allowable as deduction-Interest paid by PE to head office could not be brought to tax in hands of assessee-bank, even though it was allowed as deduction in computation of profits attributable to PE. [Art. 7(2), 11]