https://www.taxtmi.com/caselaws?id=182855 Software-related payments were examined for whether they constituted royalty attracting tax deduction obligations or were merely distributor payments for resale on a back-to-back basis. The assessee argued that it had no right to modify, reproduce, or access source code, and therefore the payments did not fall within royalty under section 9(1)(vi) read with Article 12(3) of the India-US DTAA. The Tribunal also noted that a co-ordinate bench had already remitted a similar issue for fresh examination. The matter was remitted to the Assessing Officer for reconsideration, with liberty to the assessee to raise all contentions and file supporting material; the disallowance was not finally sustained. en-us Mon, 06 Jan 2014 00:00:00 +0530 Sat, 21 May 2016 12:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182855 Software-related payments were examined for whether they constituted royalty attracting tax deduction obligations or were merely distributor payments for resale on a back-to-back basis. The assessee argued that it had no right to modify, reproduce, or access source code, and therefore the payments did not fall within royalty under section 9(1)(vi) read with Article 12(3) of the India-US DTAA. The Tribunal also noted that a co-ordinate bench had already remitted a similar issue for fresh examination. The matter was remitted to the Assessing Officer for reconsideration, with liberty to the assessee to raise all contentions and file supporting material; the disallowance was not finally sustained. Case-Laws Income Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182855