DTAA Prevails in the absence of FTS article

The Delhi Bench of the Income Tax Appellate Tribunal held that payments to foreign group entities for routine business support services cannot be treated as royalty merely because technical know-how may have been shared. As the applicable DTAA had no Fees for Technical Services (FTS) clause and the entities had no Permanent Establishment (PE) in India, the receipts were held to be non-taxable business profits.