https://www.taxtmi.com/caselaws?id=330164 Consideration for sale of pre-packaged software was treated as payment for a copyrighted article, not as royalty or fee for technical services, because the transaction did not involve transfer of copyright rights. A non-exclusive, non-transferable licence for internal use, together with incidental loading or use of the software, was insufficient to constitute transfer of copyright under the India-USA DTAA. The treaty position prevailed over the domestic charging provision under Section 90(3) of the Income-tax Act, 1961, so the later amendment to Section 9(1)(vi) did not alter the result for an assessee covered by the DTAA. The amount was therefore not taxable as royalty or technical fees. en-us Mon, 11 Jul 2016 00:00:00 +0530 Thu, 01 Sep 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330164 Consideration for sale of pre-packaged software was treated as payment for a copyrighted article, not as royalty or fee for technical services, because the transaction did not involve transfer of copyright rights. A non-exclusive, non-transferable licence for internal use, together with incidental loading or use of the software, was insufficient to constitute transfer of copyright under the India-USA DTAA. The treaty position prevailed over the domestic charging provision under Section 90(3) of the Income-tax Act, 1961, so the later amendment to Section 9(1)(vi) did not alter the result for an assessee covered by the DTAA. The amount was therefore not taxable as royalty or technical fees. Case-Laws Income Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330164