https://www.taxtmi.com/caselaws?id=257749 Consideration paid for a licence to use shrink-wrapped or off-the-shelf software, including the right to copy it onto a hard disk and make backup copies for internal business use, was treated as royalty because those rights formed part of copyright under the Copyright Act, 1957. Applying the binding jurisdictional High Court ruling, the payment fell within section 9(1)(vi) of the Income-tax Act, 1961, so the payer was required to deduct tax at source under section 195. Failure to deduct attracted liability under sections 201(1) and 201(1A), and the issue was decided in favour of the Revenue. en-us Fri, 13 Jul 2012 00:00:00 +0530 Sat, 21 Mar 2015 10:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257749 Consideration paid for a licence to use shrink-wrapped or off-the-shelf software, including the right to copy it onto a hard disk and make backup copies for internal business use, was treated as royalty because those rights formed part of copyright under the Copyright Act, 1957. Applying the binding jurisdictional High Court ruling, the payment fell within section 9(1)(vi) of the Income-tax Act, 1961, so the payer was required to deduct tax at source under section 195. Failure to deduct attracted liability under sections 201(1) and 201(1A), and the issue was decided in favour of the Revenue. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257749