https://www.taxtmi.com/highlights?id=6783 Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the software didn't have an independent use and is a integral part of the hardware without which the hardware cannot function. The software supplied was a copyrighted article and not a copyright right - Not taxable u/s 9 - AT en-us Sun, 10 Feb 2013 10:07:34 +0530 Sun, 10 Feb 2013 10:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6783 Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the software didn't have an independent use and is a integral part of the hardware without which the hardware cannot function. The software supplied was a copyrighted article and not a copyright right - Not taxable u/s 9 - AT Highlights Income Tax Sun, 10 Feb 2013 10:07:34 +0530 https://www.taxtmi.com/highlights?id=6783