https://www.taxtmi.com/caselaws?id=246132 Consideration for supply of ready-made software and source code to Singapore entities was treated as payment for a copyrighted article, not as a transfer of copyright rights. Applying the distinction between copyrighted article and copyright itself, the tribunal held that the receipts fell under Article 7 of the India-Singapore DTAA as business income rather than Article 12 as royalty or fees for technical services. As no right to use copyright was granted, the sums were not chargeable as royalty or technical service fees, and no withholding obligation arose under section 195. The Revenue's challenge therefore failed, and the section 201 demand could not be sustained. en-us Mon, 27 Jan 2014 00:00:00 +0530 Thu, 17 Apr 2014 06:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246132 Consideration for supply of ready-made software and source code to Singapore entities was treated as payment for a copyrighted article, not as a transfer of copyright rights. Applying the distinction between copyrighted article and copyright itself, the tribunal held that the receipts fell under Article 7 of the India-Singapore DTAA as business income rather than Article 12 as royalty or fees for technical services. As no right to use copyright was granted, the sums were not chargeable as royalty or technical service fees, and no withholding obligation arose under section 195. The Revenue's challenge therefore failed, and the section 201 demand could not be sustained. Case-Laws Income Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246132