GE India - Royalty vs business profits
Facts
GE India making payments to foreign affiliates for technology and management.
Issue
Royalty/FTS vs business profits classification under DTAAs.
Held
Classification turns on the nature of the right transferred - use of equipment vs sale of standard service.
Ratio
Royalty requires a transfer of right to use; if right is not transferred, payment is business profit, taxable only where PE exists.
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