https://www.taxtmi.com/caselaws?id=212478 Amounts paid to a non-resident for access to a database were treated as royalty because the arrangement granted a licence to access and use the database, amounting to a transfer of the right to use copyright. The Karnataka HC followed its reasoning in connected matters and rejected the characterisation of the payment as a mere subscription-like arrangement. Once classified as royalty, the payment was treated as income chargeable to tax in India, triggering the assessee's statutory duty to deduct tax at source. Consequential liability under sections 201 and 201(1A) followed for failure to deduct. en-us Sat, 15 Oct 2011 00:00:00 +0530 Wed, 20 Aug 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212478 Amounts paid to a non-resident for access to a database were treated as royalty because the arrangement granted a licence to access and use the database, amounting to a transfer of the right to use copyright. The Karnataka HC followed its reasoning in connected matters and rejected the characterisation of the payment as a mere subscription-like arrangement. Once classified as royalty, the payment was treated as income chargeable to tax in India, triggering the assessee's statutory duty to deduct tax at source. Consequential liability under sections 201 and 201(1A) followed for failure to deduct. Case-Laws Income Tax Sat, 15 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212478