https://www.taxtmi.com/caselaws?id=287183 Receipts from sale or licensing of off-the-shelf software were examined for royalty treatment under domestic law and the India-US treaty. The Tribunal noted the distinction between transfer of copyright rights and transfer of a copyrighted article, and that a non-exclusive, non-transferable licence for internal business use is not royalty under the Delhi High Court approach in Infrasoft. It also recorded that a unilateral retrospective amendment to the Income-tax Act does not by itself expand the treaty definition of royalty unless the treaty is correspondingly amended by both contracting states. The matter was therefore remitted for fresh examination in light of the governing law. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 03 Apr 2020 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287183 Receipts from sale or licensing of off-the-shelf software were examined for royalty treatment under domestic law and the India-US treaty. The Tribunal noted the distinction between transfer of copyright rights and transfer of a copyrighted article, and that a non-exclusive, non-transferable licence for internal business use is not royalty under the Delhi High Court approach in Infrasoft. It also recorded that a unilateral retrospective amendment to the Income-tax Act does not by itself expand the treaty definition of royalty unless the treaty is correspondingly amended by both contracting states. The matter was therefore remitted for fresh examination in light of the governing law. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287183