The Indian Authority for Advance Rulings (AAR) delivered a ruling dated 30 April 2008 in the case of Worley Parsons Services Pty. Ltd. (2008-TIOL-05-ARA-IT) on whether income from providing technical supervisory services would be taxable in India as "royalty" under the India-Australia tax treaty (the Tax Treaty) even when there is no actual transfer of know how and the foreign entity had a permanent establishment in India. (a) Facts. The Applicant (i.e. Worley Parsons Service Pty. Ltd.) was an Australian company, which acted as a project monitoring consultant on the "Dehej-Vijaipur gas pipeline project" of the Gas Authority of India...