https://www.taxtmi.com/caselaws?id=277880 The Tribunal ruled that payments from the sale of software products by an Irish company to Indian distributors were not classified as "Royalty" under the India-Ireland DTAA. The agreements did not transfer copyright rights, and payments were for the sale of copyrighted articles, not for copyright use. The retrospective amendments to the Indian Income Tax Act did not apply to the DTAA. Consequently, the payments were not taxable as "Royalty" in India, and the assessee's appeal was successful. The issue of tax credit for withheld taxes by Indian distributors became irrelevant due to the non-taxability of the payments in India. en-us Wed, 09 May 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277880 The Tribunal ruled that payments from the sale of software products by an Irish company to Indian distributors were not classified as "Royalty" under the India-Ireland DTAA. The agreements did not transfer copyright rights, and payments were for the sale of copyrighted articles, not for copyright use. The retrospective amendments to the Indian Income Tax Act did not apply to the DTAA. Consequently, the payments were not taxable as "Royalty" in India, and the assessee's appeal was successful. The issue of tax credit for withheld taxes by Indian distributors became irrelevant due to the non-taxability of the payments in India. Case-Laws Income Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277880