https://www.taxtmi.com/caselaws?id=380211 Receipts from granting limited user access to software and providing related IT support were held not to constitute royalty because payment for a copyrighted article, without any transfer of copyright, does not amount to royalty. The Tribunal also held that the domestic law amendment to the royalty definition could not be read into the India-Sweden treaty where the treaty term remained unchanged. On the same reasoning, the consideration for software and connected support services was not taxable as fees for technical services under either the Act or the treaty. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 16 May 2019 08:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380211 Receipts from granting limited user access to software and providing related IT support were held not to constitute royalty because payment for a copyrighted article, without any transfer of copyright, does not amount to royalty. The Tribunal also held that the domestic law amendment to the royalty definition could not be read into the India-Sweden treaty where the treaty term remained unchanged. On the same reasoning, the consideration for software and connected support services was not taxable as fees for technical services under either the Act or the treaty. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380211