https://www.taxtmi.com/caselaws?id=268183 Consideration paid for shrink-wrap software to a non-resident was treated as royalty because the licence conveyed rights in copyrighted software, not a mere purchase of a tangible copy. Applying the Karnataka High Court ruling in Samsung Electronics and the assessee's own prior case, the ITAT held that the payment fell within section 9(1)(vi) of the Income-tax Act and Article 12 of the Indo-Ireland DTAA. As the sum was chargeable to tax in India, the obligation to deduct tax at source under section 195 arose, and failure to do so sustained liability under sections 201(1) and 201(1A). en-us Fri, 16 Oct 2015 00:00:00 +0530 Fri, 20 Nov 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268183 Consideration paid for shrink-wrap software to a non-resident was treated as royalty because the licence conveyed rights in copyrighted software, not a mere purchase of a tangible copy. Applying the Karnataka High Court ruling in Samsung Electronics and the assessee's own prior case, the ITAT held that the payment fell within section 9(1)(vi) of the Income-tax Act and Article 12 of the Indo-Ireland DTAA. As the sum was chargeable to tax in India, the obligation to deduct tax at source under section 195 arose, and failure to do so sustained liability under sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268183