https://www.taxtmi.com/caselaws?id=366326 A non-exclusive, non-transferable licence to use copyrighted software was treated as payment for a copyrighted article, not royalty, because no copyright rights were assigned or sublicensed; no tax deduction at source was therefore required. Maintenance support fees were not taxable in India under the India-USA DTAA because they did not make available technical knowledge, skill, or know-how, and the foreign recipient had no permanent establishment in India. Training fees were also outside fees for included services for the same reason and were not subject to withholding under section 195. The withholding tax demand accordingly did not survive. en-us Thu, 23 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 08:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366326 A non-exclusive, non-transferable licence to use copyrighted software was treated as payment for a copyrighted article, not royalty, because no copyright rights were assigned or sublicensed; no tax deduction at source was therefore required. Maintenance support fees were not taxable in India under the India-USA DTAA because they did not make available technical knowledge, skill, or know-how, and the foreign recipient had no permanent establishment in India. Training fees were also outside fees for included services for the same reason and were not subject to withholding under section 195. The withholding tax demand accordingly did not survive. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366326