https://www.taxtmi.com/caselaws?id=205311 Consideration for licences permitting reproduction, installation and use of computer software is treated as royalty under section 9(1)(vi) and Article 12 of the India-US DTAA, rather than as consideration for sale of a copyrighted article. Computer programmes are protected as literary works, and OECD commentary distinguishing copyright from a copyrighted article does not control the domestic charging provision or treaty language. The same software revenue cannot be taxed twice in different entities within a distribution chain where it has already been assessed as royalty. Interest for default in filing, payment or instalment payment of tax remains mandatory once substantive tax liability is determined. en-us Tue, 26 Oct 2010 00:00:00 +0530 Tue, 26 Aug 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205311 Consideration for licences permitting reproduction, installation and use of computer software is treated as royalty under section 9(1)(vi) and Article 12 of the India-US DTAA, rather than as consideration for sale of a copyrighted article. Computer programmes are protected as literary works, and OECD commentary distinguishing copyright from a copyrighted article does not control the domestic charging provision or treaty language. The same software revenue cannot be taxed twice in different entities within a distribution chain where it has already been assessed as royalty. Interest for default in filing, payment or instalment payment of tax remains mandatory once substantive tax liability is determined. Case-Laws Income Tax Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205311