Subscriber fees for CRM will not be considered as Royalty in case subscribers don’t have physical access to equipment providing service

Salesforce.com Singapore Pte Vs DDIT (ITAT Delhi) Conclusion: Income earned by  assessee from the Indian customers with respect to the subscription fees for CRM could not be taxed as royalty as per section 9(1)(vi) of the Act as well as Article 12(3) of the treaty as by granting access to the information forming part of the database, assessee neither shared its own experience, technique or methodology employed in evolving databases with the users nor imparted any information relating to them. Held:  Assessee was a company incorporated in Singapore and was a tax resident of Singapore and was ...