https://www.taxtmi.com/caselaws?id=257370 Consideration for granting user rights in the OPUS software was held to be payment for a copyrighted article, not for transfer or use of copyright rights. As the copyright remained with the original owner and no rights under section 14 of the Copyright Act were shown to have passed to the Indian users, the receipt did not fall within the royalty definition in Explanation 2 to section 9(1)(vi) or Article 12 of the India-Germany tax treaty. The Tribunal followed earlier coordinate bench rulings in the assessee's own case and held that the software formed part of the supply arrangement, so the amount was not taxable as royalty and the related addition was deleted. en-us Fri, 20 Feb 2015 00:00:00 +0530 Wed, 11 Mar 2015 05:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257370 Consideration for granting user rights in the OPUS software was held to be payment for a copyrighted article, not for transfer or use of copyright rights. As the copyright remained with the original owner and no rights under section 14 of the Copyright Act were shown to have passed to the Indian users, the receipt did not fall within the royalty definition in Explanation 2 to section 9(1)(vi) or Article 12 of the India-Germany tax treaty. The Tribunal followed earlier coordinate bench rulings in the assessee's own case and held that the software formed part of the supply arrangement, so the amount was not taxable as royalty and the related addition was deleted. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257370