https://www.taxtmi.com/caselaws?id=216944 Payments for shrink-wrapped or off-the-shelf software, together with associated support services, were held to constitute royalty because the transaction conferred licence rights to use and copy software, which fell within copyright-related rights under the Copyright Act. The Tribunal followed the jurisdictional High Court in the Samsung Electronics line of cases and an earlier coordinate bench ruling on similar facts, and held that such payments were royalty under section 9(1)(vi) of the Income-tax Act, 1961 and Article 12 of the applicable DTAA. As the income was taxable in India, the payer was required to deduct tax at source under section 195, and failure to do so justified treatment as an assessee in default under section 201. en-us Mon, 18 Jun 2012 00:00:00 +0530 Fri, 09 Sep 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216944 Payments for shrink-wrapped or off-the-shelf software, together with associated support services, were held to constitute royalty because the transaction conferred licence rights to use and copy software, which fell within copyright-related rights under the Copyright Act. The Tribunal followed the jurisdictional High Court in the Samsung Electronics line of cases and an earlier coordinate bench ruling on similar facts, and held that such payments were royalty under section 9(1)(vi) of the Income-tax Act, 1961 and Article 12 of the applicable DTAA. As the income was taxable in India, the payer was required to deduct tax at source under section 195, and failure to do so justified treatment as an assessee in default under section 201. Case-Laws Income Tax Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216944