Tribunal held that, master Service Agreement to provide IT services to various entities and provided restricted software/network access and access to software was not for use of any copyright albeit for copyrighted articles during course of providing service, payments received by assessee in pursuance to MSA could not be treated as royalty. Similarly information technology support services entered into a Master Service Agreement to provide technical and advisory services to various clients in India, however, services did not make available any technical knowledge, skill, experience etc. to service recipients, payments for said services could not be treated as fee for technical services. (AY. 2015-16)
Shell Information Technology International BV. v. DCIT (2020) 182 ITD 294 (Mum.)(Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Master service agreement (MSA)-Information technology support-Payments for said services could not be assessed as fees for Technical services-DTAA-India-Netherland. [S. 9(1)(vii), Art. 12(4), 13]