https://www.taxtmi.com/caselaws?id=377864 Payments for software use and access to a database or portal were held not to constitute royalty under the relevant DTAA because the payer obtained only a copyrighted article, not any copyright interest. The domestic expansion of the royalty definition could not override the treaty definition, which remained controlling as the more beneficial provision. On that basis, no tax deduction obligation arose and the demand under section 201(1) with interest under section 201(1A) could not survive. Consultancy fees were also not treated as fees for technical services on the facts considered, and the assessee was not an assessee in default for non-deduction of tax. The appeals were allowed and the Revenue's appeal dismissed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 04 Apr 2019 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377864 Payments for software use and access to a database or portal were held not to constitute royalty under the relevant DTAA because the payer obtained only a copyrighted article, not any copyright interest. The domestic expansion of the royalty definition could not override the treaty definition, which remained controlling as the more beneficial provision. On that basis, no tax deduction obligation arose and the demand under section 201(1) with interest under section 201(1A) could not survive. Consultancy fees were also not treated as fees for technical services on the facts considered, and the assessee was not an assessee in default for non-deduction of tax. The appeals were allowed and the Revenue's appeal dismissed. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377864