https://www.taxtmi.com/caselaws?id=387374 Consideration for a non-exclusive, non-transferable licence to use software as a copyrighted product, without transfer of any copyright or rights in copyright, is treated as payment for a copyrighted article rather than royalty under the Act and the treaty. The analysis distinguished use of software from exploitation of copyright and concluded that the receipts were not taxable as royalty on that basis. It also held that a domestic amendment to section 9(1)(vi) by the Finance Act, 2012 cannot be read into a concluded treaty unless incorporated into the treaty itself, so the amended domestic definition did not govern these receipts. en-us Thu, 17 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387374 Consideration for a non-exclusive, non-transferable licence to use software as a copyrighted product, without transfer of any copyright or rights in copyright, is treated as payment for a copyrighted article rather than royalty under the Act and the treaty. The analysis distinguished use of software from exploitation of copyright and concluded that the receipts were not taxable as royalty on that basis. It also held that a domestic amendment to section 9(1)(vi) by the Finance Act, 2012 cannot be read into a concluded treaty unless incorporated into the treaty itself, so the amended domestic definition did not govern these receipts. Case-Laws Income Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387374