https://www.taxtmi.com/caselaws?id=385283 Limited access to CAD/CAM software was analysed under the royalty provisions of the Income-tax Act and the India-Sweden DTAA; although Explanation 4 to section 9(1)(vi) broadens royalty under domestic law, Article 12(3) of the treaty requires use of, or right to use, copyright, which was not transferred, so the receipt was not royalty under the DTAA. Maintenance services for GSS software were examined as fees for technical services; while they fell within section 9(1)(vii), the treaty's more favourable "make available" standard applied through the MFN clause, and the services did not enable independent future use of technical knowledge, so the receipt was not taxable under the DTAA. The additions were set aside. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sun, 01 Sep 2019 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385283 Limited access to CAD/CAM software was analysed under the royalty provisions of the Income-tax Act and the India-Sweden DTAA; although Explanation 4 to section 9(1)(vi) broadens royalty under domestic law, Article 12(3) of the treaty requires use of, or right to use, copyright, which was not transferred, so the receipt was not royalty under the DTAA. Maintenance services for GSS software were examined as fees for technical services; while they fell within section 9(1)(vii), the treaty's more favourable "make available" standard applied through the MFN clause, and the services did not enable independent future use of technical knowledge, so the receipt was not taxable under the DTAA. The additions were set aside. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385283