https://www.taxtmi.com/caselaws?id=207854 Payment for software products is business income, not royalty, where the buyer receives only the right to resell the copyrighted article and no right to reproduce, duplicate, or otherwise exploit the underlying copyright. The agreement and treaty royalty clause both required a transfer of rights in, or use of, copyright itself; invoices could not change the real nature of the transaction. As the assessee had no permanent establishment in India, the resulting business profits were not taxable in India. en-us Mon, 28 Nov 2011 00:00:00 +0530 Thu, 23 May 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207854 Payment for software products is business income, not royalty, where the buyer receives only the right to resell the copyrighted article and no right to reproduce, duplicate, or otherwise exploit the underlying copyright. The agreement and treaty royalty clause both required a transfer of rights in, or use of, copyright itself; invoices could not change the real nature of the transaction. As the assessee had no permanent establishment in India, the resulting business profits were not taxable in India. Case-Laws Income Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207854