https://www.taxtmi.com/caselaws?id=339639 A software licence fee is not treated as royalty under the India-Singapore DTAA where the payer receives only a limited right to use the programme for internal business purposes and no rights in the underlying copyright. The treaty meaning of royalty applies only to consideration for use of, or the right to use, copyright itself, not merely copyrighted software as an article. A domestic amendment to section 9(1)(vi) cannot widen the treaty meaning where the treaty is more beneficial. In the absence of a permanent establishment of the non-resident recipient in India, the payment is not taxable as business income under the treaty, and no tax deduction obligation arises under section 195. en-us Wed, 01 Mar 2017 00:00:00 +0530 Thu, 02 Mar 2017 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339639 A software licence fee is not treated as royalty under the India-Singapore DTAA where the payer receives only a limited right to use the programme for internal business purposes and no rights in the underlying copyright. The treaty meaning of royalty applies only to consideration for use of, or the right to use, copyright itself, not merely copyrighted software as an article. A domestic amendment to section 9(1)(vi) cannot widen the treaty meaning where the treaty is more beneficial. In the absence of a permanent establishment of the non-resident recipient in India, the payment is not taxable as business income under the treaty, and no tax deduction obligation arises under section 195. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339639