https://www.taxtmi.com/caselaws?id=118513 Consideration for imported off-the-shelf computer software was treated as payment for a copyrighted article, not as a transfer or licence of copyright. The assessee acquired only the right to use the software embedded in the media for business purposes, while copyright ownership remained with the foreign supplier. On that basis, the remittance was held not to be royalty within section 9(1)(vi), so no income chargeable to tax arose in India and deduction at source under section 195 was not required. The consequential demand under section 201 for non-deduction of tax was therefore not sustainable. en-us Fri, 20 Jan 2006 00:00:00 +0530 Wed, 03 Apr 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118513 Consideration for imported off-the-shelf computer software was treated as payment for a copyrighted article, not as a transfer or licence of copyright. The assessee acquired only the right to use the software embedded in the media for business purposes, while copyright ownership remained with the foreign supplier. On that basis, the remittance was held not to be royalty within section 9(1)(vi), so no income chargeable to tax arose in India and deduction at source under section 195 was not required. The consequential demand under section 201 for non-deduction of tax was therefore not sustainable. Case-Laws Income Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118513