https://www.taxtmi.com/caselaws?id=394220 Limited user access to software was treated as consideration for access to copyrighted software, not a transfer of copyright or a right to exploit it, so the treaty definition of royalty was not met and the receipt was not taxable as royalty in India. Maintenance of existing software involved operational technical services, but the treaty protocol required that technical knowledge, experience, skill, know-how, or processes be made available to the recipient; that threshold was not satisfied, so the receipt was not taxable as fees for technical services. The broader domestic-law position yielded to the more beneficial treaty treatment. en-us Fri, 14 Feb 2020 00:00:00 +0530 Sat, 04 Apr 2020 12:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394220 Limited user access to software was treated as consideration for access to copyrighted software, not a transfer of copyright or a right to exploit it, so the treaty definition of royalty was not met and the receipt was not taxable as royalty in India. Maintenance of existing software involved operational technical services, but the treaty protocol required that technical knowledge, experience, skill, know-how, or processes be made available to the recipient; that threshold was not satisfied, so the receipt was not taxable as fees for technical services. The broader domestic-law position yielded to the more beneficial treaty treatment. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394220