Global Brand & Technology Support Payments Not Taxable as Royalty Under India-UK DTAA

DCIT Vs Deloitte Toutche Tohmatsu India LLP (ITAT Mumbai) No TDS Required on Internal Global Support Service Payments Due to Absence of Copyright Transfer; ITAT Deletes TDS Demand on Payments for Global Communication and Knowledge Management Services; Payments for Shared Global Services Not Royalty as No Intellectual Property Rights Were Transferred; Internal Network Software Usage Does Not Create Royalty Liability Under India-UK DTAA. The appeals before the ITAT Mumbai concerned whether payments made by Deloitte Touche Tohmatsu India LLP to Deloitte Global Holdings Services Ltd. (DGSHL), a UK...