Royalty / Fees for Technical Services (FTS)


A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA)
  • Director of Income Tax vs. Ericsson, 343 ITR 370 
  • Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary]
  • Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary]
Payments to Satellite Operators for broadcasting does not qualify as royalties.
  • Asia Satellite Telecommunications Co. Ltd. vs. DCIT,  [2003] 85 ITD 478 (Del.)
Payment for the transfer of right to broadcast live matches is not royalty.
  • ADIT (Intl. Tax) vs. Neo Sports Broadcast Pvt. Ltd., [2011] 133 ITD 468 (Mum.)
Payment for services pursuant to a Data Processing Services Agreement does not constitute FTS
  • R.R. Donnelley India Outsource Private Ltd. Case,  [2011] 335 ITR 122 (AAR)

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