https://www.taxtmi.com/caselaws?id=65418 Software licence receipts under non-exclusive, non-transferable agreements were treated as consideration for a copyrighted article, not as payment for transfer of copyright rights under section 9(1)(vi) of the Income-tax Act and the relevant treaty provision. Because the user acquired no right to copy, sub-license, decompile, commercially exploit, or transfer the software copyright itself, the amounts did not constitute royalty. Maintenance charges and training fees were held to follow the same character as the software receipts. The receipts were therefore not royalty and were taxable as business profits. en-us Fri, 19 Dec 2008 00:00:00 +0530 Tue, 05 Dec 2023 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65418 Software licence receipts under non-exclusive, non-transferable agreements were treated as consideration for a copyrighted article, not as payment for transfer of copyright rights under section 9(1)(vi) of the Income-tax Act and the relevant treaty provision. Because the user acquired no right to copy, sub-license, decompile, commercially exploit, or transfer the software copyright itself, the amounts did not constitute royalty. Maintenance charges and training fees were held to follow the same character as the software receipts. The receipts were therefore not royalty and were taxable as business profits. Case-Laws Income Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65418