https://www.taxtmi.com/caselaws?id=370520 Software supply receipts were held not to constitute royalty under Article 12 of the India-Israel DTAA because the customer received only a limited right to use copyrighted software, with no transfer of copyright rights or comparable treaty-defined rights; the receipts were therefore not taxable in India as royalty. The Indian subsidiary was also found not to be a dependent agent permanent establishment, as no materially different facts or independent agency basis supported PE attribution. TDS credit was directed to be allowed after verification of the factual figures and granted to the extent correctly substantiated. en-us Tue, 13 Nov 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370520 Software supply receipts were held not to constitute royalty under Article 12 of the India-Israel DTAA because the customer received only a limited right to use copyrighted software, with no transfer of copyright rights or comparable treaty-defined rights; the receipts were therefore not taxable in India as royalty. The Indian subsidiary was also found not to be a dependent agent permanent establishment, as no materially different facts or independent agency basis supported PE attribution. TDS credit was directed to be allowed after verification of the factual figures and granted to the extent correctly substantiated. Case-Laws Income Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370520