https://www.taxtmi.com/caselaws?id=221043 Consideration paid by Indian customers for a non-exclusive, non-transferable software licence was held to constitute royalty under section 9(1)(vi) because the decisive question was whether any rights in respect of the copyright were transferred for consideration. The Court treated the phrase "in respect of" in Explanation 2(v) as wide enough to cover permission to use the software and the confidential information embedded in it, even though no full assignment of copyright occurred. Restrictions on copying, decompilation, redistribution, modification and sublicensing did not prevent the payment from falling within the statutory definition. The DTAA did not change the result on the facts found. en-us Tue, 03 Aug 2010 00:00:00 +0530 Thu, 28 Aug 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221043 Consideration paid by Indian customers for a non-exclusive, non-transferable software licence was held to constitute royalty under section 9(1)(vi) because the decisive question was whether any rights in respect of the copyright were transferred for consideration. The Court treated the phrase "in respect of" in Explanation 2(v) as wide enough to cover permission to use the software and the confidential information embedded in it, even though no full assignment of copyright occurred. Restrictions on copying, decompilation, redistribution, modification and sublicensing did not prevent the payment from falling within the statutory definition. The DTAA did not change the result on the facts found. Case-Laws Income Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221043