https://www.taxtmi.com/caselaws?id=268114 Consideration paid for shrink-wrapped software supplied by a non-resident was treated as royalty because the agreement granted only a licence to use copyrighted software, including installation and backup copying rights, rather than a bare sale of a physical medium. On that basis, the payment fell within section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. Once characterised as royalty chargeable to tax in India, the payer had a statutory obligation to deduct tax at source under section 195, and default and interest exposure under sections 201(1) and 201(1A) followed. en-us Fri, 05 Jun 2015 00:00:00 +0530 Fri, 20 Nov 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268114 Consideration paid for shrink-wrapped software supplied by a non-resident was treated as royalty because the agreement granted only a licence to use copyrighted software, including installation and backup copying rights, rather than a bare sale of a physical medium. On that basis, the payment fell within section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. Once characterised as royalty chargeable to tax in India, the payer had a statutory obligation to deduct tax at source under section 195, and default and interest exposure under sections 201(1) and 201(1A) followed. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268114