https://www.taxtmi.com/caselaws?id=379807 Licensing or supply of software to Indian customers was not royalty under Article 12(3) of the India-Ireland DTAA or section 9(1)(vi) because the customers acquired only a right to use the copyrighted article for internal use, without any transfer of copyright or right to use copyright. The treaty definition of royalty, being more beneficial, prevailed over the domestic amendment. The receipts were therefore characterised as business income, and the absence of a permanent establishment in India reinforced non-taxability. en-us Tue, 30 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379807 Licensing or supply of software to Indian customers was not royalty under Article 12(3) of the India-Ireland DTAA or section 9(1)(vi) because the customers acquired only a right to use the copyrighted article for internal use, without any transfer of copyright or right to use copyright. The treaty definition of royalty, being more beneficial, prevailed over the domestic amendment. The receipts were therefore characterised as business income, and the absence of a permanent establishment in India reinforced non-taxability. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379807