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2011 (5) TMI 586 - AT - Income TaxIndia and Singapore DTAA - Royalty payment - amount received by assessee from SCB India for use of disc space in the hardware of the assessee at its data centre in Singapore - Held that:- In this case, the assessee did not have the right to access the computer hardware except for transmitting raw data for further processing. The assessee had no control over computer hardware or physical access to it. There was nothing to show any positive act of utilization, application or employment of equipment for the desired purpose. Therefore, there was nothing to show any positive act of utilization, application or employment of equipment for the desired purpose. Thus payment was not royalty within the meaning of Article 12(3)(b) - in favour of assessee.
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