https://www.taxtmi.com/caselaws?id=211048 Consideration for software supplied on a non-exclusive, non-transferable basis through an independent reseller was treated as royalty because the payment arose from use of copyrighted software, not a mere sale of goods. As a result, the receipts were held not to be business profits under Article 7 of the India-Japan DTAA. The Authority also treated payments for updates and maintenance as royalty under Article 12, and held that the remittances attracted tax withholding at source by the customers. en-us Mon, 27 Feb 2012 00:00:00 +0530 Tue, 29 May 2012 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211048 Consideration for software supplied on a non-exclusive, non-transferable basis through an independent reseller was treated as royalty because the payment arose from use of copyrighted software, not a mere sale of goods. As a result, the receipts were held not to be business profits under Article 7 of the India-Japan DTAA. The Authority also treated payments for updates and maintenance as royalty under Article 12, and held that the remittances attracted tax withholding at source by the customers. Case-Laws Income Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211048