https://www.taxtmi.com/caselaws?id=354057 Consideration for supply of standard off-the-shelf software was treated as payment for a copyrighted article, not for the use of, or right to use, copyright, because the licence was limited to internal use and no copyright rights were transferred. On that basis, the treaty definition of royalty under the India-Ireland DTAA, being narrower than the domestic provision, prevailed, and the retrospective domestic amendment did not expand the treaty scope; the receipt was therefore not taxable in India in the absence of a permanent establishment. Credit for tax deducted at source was to be allowed subject to verification by the Assessing Officer. en-us Mon, 08 Jan 2018 00:00:00 +0530 Wed, 17 Jan 2018 12:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354057 Consideration for supply of standard off-the-shelf software was treated as payment for a copyrighted article, not for the use of, or right to use, copyright, because the licence was limited to internal use and no copyright rights were transferred. On that basis, the treaty definition of royalty under the India-Ireland DTAA, being narrower than the domestic provision, prevailed, and the retrospective domestic amendment did not expand the treaty scope; the receipt was therefore not taxable in India in the absence of a permanent establishment. Credit for tax deducted at source was to be allowed subject to verification by the Assessing Officer. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354057