https://www.taxtmi.com/caselaws?id=210758 Payments for software distribution and electronic delivery may be treated as royalty where the transaction grants use of, or rights in, embedded copyright rather than a mere sale of a copyrighted article. The same characterisation applies to subscription advantage programmes and version updates when they are viewed as continuation of the software licence and access to copyright-based rights. On that basis, such receipts are taxable in India under the India-Australia tax treaty and the Income-tax Act, and the payer must deduct tax at source on the royalty payments. en-us Mon, 06 Feb 2012 00:00:00 +0530 Mon, 18 Aug 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210758 Payments for software distribution and electronic delivery may be treated as royalty where the transaction grants use of, or rights in, embedded copyright rather than a mere sale of a copyrighted article. The same characterisation applies to subscription advantage programmes and version updates when they are viewed as continuation of the software licence and access to copyright-based rights. On that basis, such receipts are taxable in India under the India-Australia tax treaty and the Income-tax Act, and the payer must deduct tax at source on the royalty payments. Case-Laws Income Tax Mon, 06 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210758