https://www.taxtmi.com/caselaws?id=278958 Offshore sale of off-the-shelf software was treated as not taxable in India for the relevant year because the non-resident had no permanent establishment in India under the India-US DTAA, and Article 7 did not permit taxation of business profits in the absence of such a presence. Installation and commissioning services closely linked to the software supply were treated as outside the fee-for-included-services limb, while standalone training and software-rental receipts connected with mineral-oil operations were brought within the presumptive regime applicable to such activities. The note distinguishes treaty taxation of software receipts from domestic presumptive taxation for mineral-oil related software services. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 27 Feb 2019 06:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278958 Offshore sale of off-the-shelf software was treated as not taxable in India for the relevant year because the non-resident had no permanent establishment in India under the India-US DTAA, and Article 7 did not permit taxation of business profits in the absence of such a presence. Installation and commissioning services closely linked to the software supply were treated as outside the fee-for-included-services limb, while standalone training and software-rental receipts connected with mineral-oil operations were brought within the presumptive regime applicable to such activities. The note distinguishes treaty taxation of software receipts from domestic presumptive taxation for mineral-oil related software services. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278958