https://www.taxtmi.com/caselaws?id=287197 Consideration received for sale of standard software licences was not royalty where the transaction involved only supply of a copyrighted article under restrictive end-user terms, with no transfer of copyright rights such as copying, sublicensing, modification, transfer or reverse engineering. The distinction between a copyright and a copyrighted article was decisive, and mere acquisition of a software copy did not amount to use of copyright. The DTAA definition, being more beneficial, prevailed over any wider domestic amendment. The receipt was therefore not taxable as royalty under the Income-tax Act or the India-USA DTAA. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 03 Apr 2020 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287197 Consideration received for sale of standard software licences was not royalty where the transaction involved only supply of a copyrighted article under restrictive end-user terms, with no transfer of copyright rights such as copying, sublicensing, modification, transfer or reverse engineering. The distinction between a copyright and a copyrighted article was decisive, and mere acquisition of a software copy did not amount to use of copyright. The DTAA definition, being more beneficial, prevailed over any wider domestic amendment. The receipt was therefore not taxable as royalty under the Income-tax Act or the India-USA DTAA. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287197