https://www.taxtmi.com/caselaws?id=274488 Receipts from supply of software were treated as consideration for a copyrighted article, not for the use of, or right to use, copyright in software, and therefore were not taxable as royalty under Article 12 of the India-USA DTAA. The commentary further notes that where the treaty contains its own operative definition of royalty, subsequent enlargements in domestic law do not expand that treaty meaning, and the more beneficial treaty position prevails under section 90(2). Earlier orders in the assessee's own case for prior years were followed, with the software supply receipts remaining outside royalty taxation. en-us Wed, 24 May 2017 00:00:00 +0530 Sat, 18 Aug 2018 11:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274488 Receipts from supply of software were treated as consideration for a copyrighted article, not for the use of, or right to use, copyright in software, and therefore were not taxable as royalty under Article 12 of the India-USA DTAA. The commentary further notes that where the treaty contains its own operative definition of royalty, subsequent enlargements in domestic law do not expand that treaty meaning, and the more beneficial treaty position prevails under section 90(2). Earlier orders in the assessee's own case for prior years were followed, with the software supply receipts remaining outside royalty taxation. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274488