https://www.taxtmi.com/caselaws?id=206033 Consideration for software installation, licence and maintenance was treated as royalty because the licence permitted use and limited exploitation of the programme in a manner involving copyright rights, so the receipts were taxable in India under the Income-tax Act and the India-Sri Lanka DTAA. The service permanent establishment test was not satisfied on the facts, so no permanent establishment arose in India. Because the receipts were taxable as royalty, withholding tax obligations applied and the applicant was required to file a return of income. en-us Wed, 28 Sep 2011 00:00:00 +0530 Mon, 07 Nov 2011 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206033 Consideration for software installation, licence and maintenance was treated as royalty because the licence permitted use and limited exploitation of the programme in a manner involving copyright rights, so the receipts were taxable in India under the Income-tax Act and the India-Sri Lanka DTAA. The service permanent establishment test was not satisfied on the facts, so no permanent establishment arose in India. Because the receipts were taxable as royalty, withholding tax obligations applied and the applicant was required to file a return of income. Case-Laws Income Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206033