OrbitaxIndian Tax Tribunal Holds Bandwidth Services Not Treated as Taxable Royalties under Tax Treaty with Singapore
|Treaty Development|India-Singapore
A decision of the Mumbai Income Tax Appellate Tribunal was published on 8 June 2019 concerning whether payments for bandwidth services may be considered taxable royalties under the 1994 India-Singapore tax treaty. The case involved India-based Reliance Jio Infocomm Ltd. (RJIL), which entered into a bandwidth services agreement with Singapore-based Reliance Jio Infocomm Pte. Ltd (RJIPL). Under …
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