https://www.taxtmi.com/highlights?id=36943 The payment made by the assessee for acquisition of the software as well as right to use the key provided by the supplier for making necessary modification, alteration, amendments or changes which amounts to acquiring the right to use the copy right and therefore the payment will fall in the definition of royalty as defined u/s 9(1)(vi) as well as under Article 13(2) of Indo-US DTAA. - AT en-us Tue, 21 Nov 2017 09:06:34 +0530 Tue, 21 Nov 2017 09:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36943 The payment made by the assessee for acquisition of the software as well as right to use the key provided by the supplier for making necessary modification, alteration, amendments or changes which amounts to acquiring the right to use the copy right and therefore the payment will fall in the definition of royalty as defined u/s 9(1)(vi) as well as under Article 13(2) of Indo-US DTAA. - AT Highlights Income Tax Tue, 21 Nov 2017 09:06:34 +0530 https://www.taxtmi.com/highlights?id=36943