Royalty received under BREW Operator agreement not taxable under India-US DTAA

Qualcom Technologies Inc. Vs DCIT (ITAT Delhi) ITAT held that Considering the assessment order of the AO wherein he has followed the findings given in earlier assessment years and considering the fact that the same agreement is being carried on since A.Y.2005-06, we do not find any reason in differing with the view taken by this Tribunal (supra), therefore, respectfully following the finding of the coordinate Bench (supra) we hold that the royalty from BREW Operator agreement is  not  chargeable  to tax in the hands of the assessee and also  the  revenue  received under the test tools We...