https://www.taxtmi.com/caselaws?id=213234 Consideration for a non-exclusive, non-transferable licence to use software for internal business purposes was analysed under section 9(1)(vi) and the India-Germany DTAA. The licence granted only a user right in a copyrighted software product and did not transfer any copyright rights; the copyright remained with the owner. On that basis, the payment was treated as consideration for a copyrighted article, not royalty, following the reasoning approved by the Delhi High Court decision relied upon. The receipts were therefore characterised as business profits, and in the absence of a permanent establishment in India, they were not taxable in India. en-us Wed, 14 Mar 2012 00:00:00 +0530 Fri, 22 Apr 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213234 Consideration for a non-exclusive, non-transferable licence to use software for internal business purposes was analysed under section 9(1)(vi) and the India-Germany DTAA. The licence granted only a user right in a copyrighted software product and did not transfer any copyright rights; the copyright remained with the owner. On that basis, the payment was treated as consideration for a copyrighted article, not royalty, following the reasoning approved by the Delhi High Court decision relied upon. The receipts were therefore characterised as business profits, and in the absence of a permanent establishment in India, they were not taxable in India. Case-Laws Income Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213234