https://www.taxtmi.com/caselaws?id=396971 A non-exclusive, non-transferable licence that passes only a copyrighted article, and not rights in the underlying copyright, does not generate royalty income. The article states that consideration for software products, hardware equipment, and related licences was treated as business income rather than royalty because the receipts arose from supply of copyrighted articles, not transfer of copyright rights. It further notes that a narrower treaty definition prevails over an expanded domestic definition of royalty, so the receipts were not taxable in India on that basis. Consequential issues on alternate additions, interest, and penalty initiation were not examined once the core taxability point was resolved. en-us Mon, 06 Jul 2020 00:00:00 +0530 Tue, 28 Jul 2020 14:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396971 A non-exclusive, non-transferable licence that passes only a copyrighted article, and not rights in the underlying copyright, does not generate royalty income. The article states that consideration for software products, hardware equipment, and related licences was treated as business income rather than royalty because the receipts arose from supply of copyrighted articles, not transfer of copyright rights. It further notes that a narrower treaty definition prevails over an expanded domestic definition of royalty, so the receipts were not taxable in India on that basis. Consequential issues on alternate additions, interest, and penalty initiation were not examined once the core taxability point was resolved. Case-Laws Income Tax Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396971