https://www.taxtmi.com/caselaws?id=343534 Payments for a limited, non-exclusive software licence used for internal business purposes were treated as consideration for a copyrighted article, not a transfer of copyright rights. On that basis, the Tribunal applied the treaty position over the broader domestic amendment and held that the retrospective insertion in section 9(1)(vi) could not be used to impose withholding for the earlier period. The related software maintenance and implementation-linked payment followed the same tax character on the accepted facts, so no tax was deductible at source under section 195. As the primary sums were not chargeable as royalty, the consequential interest demand under section 201(1A) also could not survive. en-us Wed, 24 May 2017 00:00:00 +0530 Fri, 26 May 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343534 Payments for a limited, non-exclusive software licence used for internal business purposes were treated as consideration for a copyrighted article, not a transfer of copyright rights. On that basis, the Tribunal applied the treaty position over the broader domestic amendment and held that the retrospective insertion in section 9(1)(vi) could not be used to impose withholding for the earlier period. The related software maintenance and implementation-linked payment followed the same tax character on the accepted facts, so no tax was deductible at source under section 195. As the primary sums were not chargeable as royalty, the consequential interest demand under section 201(1A) also could not survive. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343534