Receipts from Indian customers for services provided outside India relating to right to use of process not taxable: Delhi HC

CIT International Taxation -3 Vs Telstra Singapore Pte Ltd. (Delhi High Court) Delhi High Court held that the receipts from Indian customers for services provided outside Indian Territory, in connection with use or right to use of process or equipment by the assessee company, cannot be taxed as royalty as per section 9(l)(vi) of the Income Tax Act. Facts- Vide the present appeal the appellant seeks our opinion on whether the receipts from Indian customers for services provided outside the territory of India would be taxable under Section 9(1)(vi) of the Income Tax Act read along with Article 1...