https://www.taxtmi.com/caselaws?id=185067 Consideration for supply of standard software under a perpetual, non-exclusive and non-transferable licence was treated as payment for a copyrighted article, not as a transfer of copyright or any copyright right, because the customer received only limited use rights and no right to modify, reverse engineer, decompile, disassemble or commercially exploit the software. The treaty definition of royalty under Article 12 was applied as narrower than the domestic definition in Explanation 2 to section 9(1)(vi), and the payment did not fall within royalty. In the absence of a permanent establishment in India, the receipt also could not be taxed as business profits under Article 7. en-us Fri, 05 Feb 2010 00:00:00 +0530 Fri, 29 Jul 2016 16:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185067 Consideration for supply of standard software under a perpetual, non-exclusive and non-transferable licence was treated as payment for a copyrighted article, not as a transfer of copyright or any copyright right, because the customer received only limited use rights and no right to modify, reverse engineer, decompile, disassemble or commercially exploit the software. The treaty definition of royalty under Article 12 was applied as narrower than the domestic definition in Explanation 2 to section 9(1)(vi), and the payment did not fall within royalty. In the absence of a permanent establishment in India, the receipt also could not be taxed as business profits under Article 7. Case-Laws Income Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185067