https://www.taxtmi.com/caselaws?id=396428 Receipts from sale of shrink-wrap software to distributors and resellers in India were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA, because the transaction involved sale of a copyrighted article and not transfer of copyright rights. The Tribunal followed its earlier decisions in the same assessee's case for prior years and found the factual and legal position unchanged. A retrospective amendment to section 9(1)(vi) did not alter the treaty position applied on these facts, so the software sale receipts remained outside royalty taxation. en-us Tue, 30 Jun 2020 00:00:00 +0530 Sat, 04 Jul 2020 18:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396428 Receipts from sale of shrink-wrap software to distributors and resellers in India were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA, because the transaction involved sale of a copyrighted article and not transfer of copyright rights. The Tribunal followed its earlier decisions in the same assessee's case for prior years and found the factual and legal position unchanged. A retrospective amendment to section 9(1)(vi) did not alter the treaty position applied on these facts, so the software sale receipts remained outside royalty taxation. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396428