https://www.taxtmi.com/caselaws?id=214134 Consideration paid for the right to use software or computer programmes, where the payment relates to copyright rights, falls within royalty under section 9(1)(vi) read with Explanation 2(v) of the Income-tax Act, 1961. The Karnataka HC applied its earlier rulings on the same question and treated such sums paid by Indian customers to foreign software suppliers as income taxable in India, with corresponding tax-deduction-at-source obligations. The Revenue's position was accepted and the assessee's challenge did not succeed. en-us Tue, 20 Mar 2012 00:00:00 +0530 Wed, 13 Jun 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214134 Consideration paid for the right to use software or computer programmes, where the payment relates to copyright rights, falls within royalty under section 9(1)(vi) read with Explanation 2(v) of the Income-tax Act, 1961. The Karnataka HC applied its earlier rulings on the same question and treated such sums paid by Indian customers to foreign software suppliers as income taxable in India, with corresponding tax-deduction-at-source obligations. The Revenue's position was accepted and the assessee's challenge did not succeed. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214134