Sec. 9(1)(vi) & 9(2) of Income Tax Act, 1961— Income - Income deemed to accrue or arise in India — Referral fee received in Singapore by the applicant, a Singaporean company from an Indian company for referring customers to the latter is neither business income under s. 9(1)(i) nor royalty under s. 9(1)(vi) nor fee for technical services under s. 9(1)(vii) r/w art. 12(4)(b) of the DTAA between India & Singapore and, therefore, it is taxable as business income in Singapore only as the applicant has no PE in India; impugned receipt not being chargeable to tax under the provisions of the IT Act or under the provisions of DTAA, s. 195 is not attracted - EDENRED PTE LTD. V/s DY. DIT - [2020] 207 TTJ 271 (ITAT-MUMBAI)