https://www.taxtmi.com/caselaws?id=288876 The extended limitation period was computed from service of the withdrawal order on the jurisdictional tax authority, and the assessee failed to prove earlier valid service; the assessment was therefore not time-barred. Receipts from sale of off-the-shelf software were held not to be royalty because the agreements granted only a non-exclusive right to distribute copyrighted articles, without any right to use or exploit copyright, and the India-Finland Treaty definition of royalty was treated as exhaustive so domestic deeming amendments could not enlarge it absent treaty amendment. The same treaty analysis applied to maintenance, support and upgrade receipts, which were also held outside royalty. Interest under sections 234A and 234B was restored for consequential recomputation. en-us Mon, 16 Dec 2019 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288876 The extended limitation period was computed from service of the withdrawal order on the jurisdictional tax authority, and the assessee failed to prove earlier valid service; the assessment was therefore not time-barred. Receipts from sale of off-the-shelf software were held not to be royalty because the agreements granted only a non-exclusive right to distribute copyrighted articles, without any right to use or exploit copyright, and the India-Finland Treaty definition of royalty was treated as exhaustive so domestic deeming amendments could not enlarge it absent treaty amendment. The same treaty analysis applied to maintenance, support and upgrade receipts, which were also held outside royalty. Interest under sections 234A and 234B was restored for consequential recomputation. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288876