https://www.taxtmi.com/caselaws?id=379548 Maintenance revenue from software customers was examined under section 9(1)(vi) and Article 12 of the India-USA DTAA. Because the underlying software receipts had already been held by the Mumbai Bench not to constitute royalty, the Tribunal treated the maintenance receipts on the same factual matrix as not ancillary to royalty. It also noted that it was not independently deciding the wider Article 12(3) or domestic-law question beyond the prior ruling relied on. The maintenance receipts were therefore not chargeable to tax in India as royalty, and the addition was deleted. en-us Fri, 26 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379548 Maintenance revenue from software customers was examined under section 9(1)(vi) and Article 12 of the India-USA DTAA. Because the underlying software receipts had already been held by the Mumbai Bench not to constitute royalty, the Tribunal treated the maintenance receipts on the same factual matrix as not ancillary to royalty. It also noted that it was not independently deciding the wider Article 12(3) or domestic-law question beyond the prior ruling relied on. The maintenance receipts were therefore not chargeable to tax in India as royalty, and the addition was deleted. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379548