https://www.taxtmi.com/caselaws?id=185636 Payment for shrink-wrapped or off-the-shelf software to a non-resident supplier was treated as royalty because the licence permitted use, installation, copying and backup, involving transfer of rights in copyright. On that basis, the consideration fell within the definition of royalty under the Income-tax Act and was taxable in India. Once the remittance was characterised as royalty, the payer's obligation to deduct tax at source under section 195 followed. The jurisdictional High Court ruling in the assessee's own case governed the analysis, and the issue was decided against the assessee and in favour of the Revenue. en-us Thu, 22 Mar 2012 00:00:00 +0530 Mon, 10 Jul 2017 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185636 Payment for shrink-wrapped or off-the-shelf software to a non-resident supplier was treated as royalty because the licence permitted use, installation, copying and backup, involving transfer of rights in copyright. On that basis, the consideration fell within the definition of royalty under the Income-tax Act and was taxable in India. Once the remittance was characterised as royalty, the payer's obligation to deduct tax at source under section 195 followed. The jurisdictional High Court ruling in the assessee's own case governed the analysis, and the issue was decided against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185636