https://www.taxtmi.com/caselaws?id=339216 Consideration paid for shrink-wrapped software was analysed as payment for a copyrighted article, not a transfer of copyright. The distinction between a right to use copyright and mere acquisition of software supplied off the shelf was central, and the user's fair use of the software for the intended purpose was treated as outside copyright infringement. On that basis, the payment was not royalty under the treaty but business income of the non-resident recipient. As the recipient had no permanent establishment in India, the income was not taxable in India and no tax was deductible at source. en-us Fri, 10 Feb 2017 00:00:00 +0530 Tue, 21 Feb 2017 00:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339216 Consideration paid for shrink-wrapped software was analysed as payment for a copyrighted article, not a transfer of copyright. The distinction between a right to use copyright and mere acquisition of software supplied off the shelf was central, and the user's fair use of the software for the intended purpose was treated as outside copyright infringement. On that basis, the payment was not royalty under the treaty but business income of the non-resident recipient. As the recipient had no permanent establishment in India, the income was not taxable in India and no tax was deductible at source. Case-Laws Income Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339216