https://www.taxtmi.com/caselaws?id=380481 A licence fee for software, coupled with rights to copy, develop, reproduce and market the product using the foreign licensor's trademarks and logos, was treated as royalty under Article 12(3) of the treaty and Section 9(1)(vi) of the Income-tax Act. Because the payment was royalty chargeable to tax in India, the payer was required to deduct tax at source under Section 195. Failure to deduct or remit tax attracted interest liability under Section 201(1A), and the interest objection was rejected. en-us Tue, 23 Apr 2019 00:00:00 +0530 Tue, 30 Jul 2019 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380481 A licence fee for software, coupled with rights to copy, develop, reproduce and market the product using the foreign licensor's trademarks and logos, was treated as royalty under Article 12(3) of the treaty and Section 9(1)(vi) of the Income-tax Act. Because the payment was royalty chargeable to tax in India, the payer was required to deduct tax at source under Section 195. Failure to deduct or remit tax attracted interest liability under Section 201(1A), and the interest objection was rejected. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380481