https://www.taxtmi.com/caselaws?id=281741 Receipts for software supplied as a copyrighted article, without transfer of copyright or any right to exploit it, are not royalty under section 9(1)(vi) and Article 12 of the Indo-US DTAA. Applying its earlier orders and the jurisdictional High Court's view, the ITAT held that the BREW agreement receipts were consideration for use of software products and not for copyright rights, so they were not taxable as royalty. The same reasoning applied to the Test Tools agreements, with no distinguishing feature shown; those receipts were also held not taxable as royalty, and the additions were deleted. en-us Tue, 12 Feb 2019 00:00:00 +0530 Thu, 04 Jul 2019 10:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281741 Receipts for software supplied as a copyrighted article, without transfer of copyright or any right to exploit it, are not royalty under section 9(1)(vi) and Article 12 of the Indo-US DTAA. Applying its earlier orders and the jurisdictional High Court's view, the ITAT held that the BREW agreement receipts were consideration for use of software products and not for copyright rights, so they were not taxable as royalty. The same reasoning applied to the Test Tools agreements, with no distinguishing feature shown; those receipts were also held not taxable as royalty, and the additions were deleted. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281741