Reimbursement of lease line charges would not classify as royalty

HIGH COURT OF BOMBAY Director of Income-tax versus WNS Global Services (UK) Ltd. IT Appeal (L) NO. 1130 OF 2012 FEBRUARY  13, 2013 ORDER 1. Office objections waived. 2. In this Appeal by the Revenue for the Assessment Year 2004-05, following questions have been raised for our consideration: (1)          Whether on the facts and circumstances of the case, the Tribunal was correct in holding that amount of Rs. 87,53,248/- received from WNS India for marketing and management services in India, is not fees for technical services as per Article 13 of India UK Treaty? (2) ...