https://www.taxtmi.com/caselaws?id=215935 License charges for granting user rights in software were held not to constitute royalty because the payment was for use of a copyrighted article, not for transfer or exploitation of any copyright right. The copyright remained with the original owner, and no rights under copyright law were shown to have vested in the Indian users. On that basis, the receipts were not taxable as royalty under the Income-tax Act or Article 12 of the India-Germany DTAA, and the issue was decided in favour of the assessee. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 23 Aug 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215935 License charges for granting user rights in software were held not to constitute royalty because the payment was for use of a copyrighted article, not for transfer or exploitation of any copyright right. The copyright remained with the original owner, and no rights under copyright law were shown to have vested in the Indian users. On that basis, the receipts were not taxable as royalty under the Income-tax Act or Article 12 of the India-Germany DTAA, and the issue was decided in favour of the assessee. Case-Laws Income Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215935