https://www.taxtmi.com/caselaws?id=337904 The Tribunal upheld the CIT(A)'s decision, ruling that the payment for software use did not qualify as "royalty" under the Income Tax Act or the India-USA DTAA. Consequently, the Revenue's appeals were dismissed, affirming that the payment to the USA company was not subject to tax deduction at source under Indian law or the treaty. The judgment was delivered on January 11, 2017. en-us Wed, 11 Jan 2017 00:00:00 +0530 Fri, 20 Jan 2017 07:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337904 The Tribunal upheld the CIT(A)'s decision, ruling that the payment for software use did not qualify as "royalty" under the Income Tax Act or the India-USA DTAA. Consequently, the Revenue's appeals were dismissed, affirming that the payment to the USA company was not subject to tax deduction at source under Indian law or the treaty. The judgment was delivered on January 11, 2017. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337904