In absence of India-Hongkong DTAA taxability of royalty would be as per sec. 9(1)(vi) as amended by

IT/ILT : Where assessee-company, located in Hongkong, rendered services of processing of data to an Indian company, in view of fact that there did not exist India - Hongkong DTAA, taxability of amount received for rendering aforesaid services was to be examined under domestic provisions which were amended by Finance Act, 2012 by way of insertion of Explanations 4, 5 and 6 to section 9(1)(vi)