https://www.taxtmi.com/caselaws?id=203936 Payment for acquisition and installation of SAP software, capitalised as a computer asset, was analysed as not constituting royalty or fee for technical services merely because it was remitted to a foreign parent. The India-Germany tax treaty non-discrimination clause in Article 24(1) was noted as preventing a more burdensome treatment through section 40(a)(i) in the resident payer's hands. Depreciation on the capitalised software asset was also stated to remain governed by section 32, so it could not be denied solely for failure to deduct tax at source, subject only to verification of actual user period exceeding 180 days. en-us Fri, 29 Jan 2010 00:00:00 +0530 Sat, 15 Nov 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203936 Payment for acquisition and installation of SAP software, capitalised as a computer asset, was analysed as not constituting royalty or fee for technical services merely because it was remitted to a foreign parent. The India-Germany tax treaty non-discrimination clause in Article 24(1) was noted as preventing a more burdensome treatment through section 40(a)(i) in the resident payer's hands. Depreciation on the capitalised software asset was also stated to remain governed by section 32, so it could not be denied solely for failure to deduct tax at source, subject only to verification of actual user period exceeding 180 days. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203936