https://www.taxtmi.com/caselaws?id=365663 Consideration for supply of software was treated as payment for a copyrighted article, not a transfer of copyright or any right to exploit it commercially. As the purchaser obtained only copies for operational use, without source-code access or proprietary rights, the receipts were not taxable as royalty under the Act or Article 12 of the DTAA. The agreements also showed a principal-to-principal arrangement, with no deputation of personnel, office, business activity, or authority to conclude contracts in India. On those facts, no agency PE or service PE existed, and no business profits could be attributed to India. en-us Mon, 13 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 08:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365663 Consideration for supply of software was treated as payment for a copyrighted article, not a transfer of copyright or any right to exploit it commercially. As the purchaser obtained only copies for operational use, without source-code access or proprietary rights, the receipts were not taxable as royalty under the Act or Article 12 of the DTAA. The agreements also showed a principal-to-principal arrangement, with no deputation of personnel, office, business activity, or authority to conclude contracts in India. On those facts, no agency PE or service PE existed, and no business profits could be attributed to India. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365663