https://www.taxtmi.com/caselaws?id=390679 Payment for limited use and maintenance of software was analysed under the India-France treaty and the underlying licence terms. Because the assessee obtained only a right to use the software for its own business needs, without any right to sublicense or exploit copyright, the consideration was not royalty. The maintenance component could potentially fall within fees for technical services, but the Protocol's most favoured nation clause imported the narrower India-Portugal standard, under which services are taxable only if they make available technical knowledge, experience, skill, know-how or processes; that test was not met. The receipts were also treated as linked to shipping operations and therefore not chargeable in India, so no withholding obligation arose. en-us Thu, 02 Jan 2020 00:00:00 +0530 Thu, 09 Jan 2020 11:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390679 Payment for limited use and maintenance of software was analysed under the India-France treaty and the underlying licence terms. Because the assessee obtained only a right to use the software for its own business needs, without any right to sublicense or exploit copyright, the consideration was not royalty. The maintenance component could potentially fall within fees for technical services, but the Protocol's most favoured nation clause imported the narrower India-Portugal standard, under which services are taxable only if they make available technical knowledge, experience, skill, know-how or processes; that test was not met. The receipts were also treated as linked to shipping operations and therefore not chargeable in India, so no withholding obligation arose. Case-Laws Income Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390679