https://www.taxtmi.com/caselaws?id=282612 Payments for shrink-wrapped software licences to non-resident vendors were treated as royalty because the licence was held to involve use of copyright rights rather than a mere sale of copyrighted articles. The Tribunal followed the binding jurisdictional High Court view and declined to prefer a contrary reading of another decision. On that basis, the amounts were chargeable to tax in India, tax had to be withheld at source, and the assessee was correctly treated as in default with interest payable. en-us Wed, 15 Apr 2015 00:00:00 +0530 Fri, 16 Aug 2019 06:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282612 Payments for shrink-wrapped software licences to non-resident vendors were treated as royalty because the licence was held to involve use of copyright rights rather than a mere sale of copyrighted articles. The Tribunal followed the binding jurisdictional High Court view and declined to prefer a contrary reading of another decision. On that basis, the amounts were chargeable to tax in India, tax had to be withheld at source, and the assessee was correctly treated as in default with interest payable. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282612