Advance Ruling on nature of receipts derived by an Australian company from ONGC

RELEVANT PARAGRAPH 3. The applicant contends that the services under various contracts except contract no. 5 cannot be brought within the sweep of `royalties’ as defined in Art. XII.3 of the Double Taxation Avoidance Agreement (hereinafter referred to as `DTAA’ or `Treaty’), that there was no permanent establishment in India except in relation to Contract no.6 and that royalty income in respect of the contract no. 5 has to apportioned in such a manner that only income attributable to the Indian operations is taxed in India. Though initially in the application the applicant co...