https://www.taxtmi.com/caselaws?id=327175 Consideration for shrink-wrap software was treated as business income, not royalty, because the licence transferred no copyright rights and only permitted use of the copyrighted article subject to restrictions. The Tribunal distinguished a transfer of copyright from supply of software media or download, following the line of authority that mere user rights for internal or personal purposes do not trigger royalty characterisation. It also noted that the DTAA definition was narrower than the domestic provision. In the absence of a permanent establishment in India, the receipts were not taxable as business income. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 05 May 2016 00:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327175 Consideration for shrink-wrap software was treated as business income, not royalty, because the licence transferred no copyright rights and only permitted use of the copyrighted article subject to restrictions. The Tribunal distinguished a transfer of copyright from supply of software media or download, following the line of authority that mere user rights for internal or personal purposes do not trigger royalty characterisation. It also noted that the DTAA definition was narrower than the domestic provision. In the absence of a permanent establishment in India, the receipts were not taxable as business income. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327175