https://www.taxtmi.com/caselaws?id=219761 A payment for licensed software from non-resident suppliers was treated as royalty where the licence allowed copying, downloading and storing the software for internal business use, because the arrangement was viewed as a transfer of rights in copyright rather than a mere sale of a copyrighted article. On that basis, the payment fell within the expanded meaning of royalty under section 9(1)(vi) of the Income-tax Act and attracted tax deduction at source under section 195. Failure to deduct tax exposed the payer to liability under sections 201(1) and 201(1A), and the demand was sustained. en-us Thu, 24 May 2012 00:00:00 +0530 Tue, 30 Aug 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219761 A payment for licensed software from non-resident suppliers was treated as royalty where the licence allowed copying, downloading and storing the software for internal business use, because the arrangement was viewed as a transfer of rights in copyright rather than a mere sale of a copyrighted article. On that basis, the payment fell within the expanded meaning of royalty under section 9(1)(vi) of the Income-tax Act and attracted tax deduction at source under section 195. Failure to deduct tax exposed the payer to liability under sections 201(1) and 201(1A), and the demand was sustained. Case-Laws Income Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219761