https://www.taxtmi.com/caselaws?id=218073 Payments to non-resident software suppliers for a licence to use copyrighted software, including the right to make installation or backup copies, were characterised as royalty. On that basis, the consideration was treated as income chargeable in India, the remitter was required to deduct tax at source under section 195, and liability as an assessee in default under sections 201(1) and 201(1A) was upheld. en-us Thu, 29 Mar 2012 00:00:00 +0530 Sat, 03 Nov 2012 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218073 Payments to non-resident software suppliers for a licence to use copyrighted software, including the right to make installation or backup copies, were characterised as royalty. On that basis, the consideration was treated as income chargeable in India, the remitter was required to deduct tax at source under section 195, and liability as an assessee in default under sections 201(1) and 201(1A) was upheld. Case-Laws Income Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218073