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SECTION 9 OF THE INCOME-TAX ACT, 1961 – INCOME – DEEMED TO ACCRUE OR ARISE IN INDIA

April 11, 2024

Royalties/Fee for technical services – Management service : Where assessee, a foreign company, entered into contract with Indian company to provide support services, since for rendering of these services, there was no element of imparting any ‘know-how’ or transfer of any knowledge, skill or experience, none of services provided by assessee fell within scope and ambit of ‘royalty’ as defined in article 12(4) of India-Netherlands DTAA – Van Oord Dredging and Marine Contractors BV v. ACIT – [2024] 161 taxmann.com 308 (Mumbai – Trib.)

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