https://www.taxtmi.com/caselaws?id=400887 Payments for computer maintenance, software licences and related support services to a Singapore entity were held not to constitute royalty because the arrangement was for services and licensed use of software, not a purchase of copyrighted material. The foreign entity was not the copyright owner, and the consideration was treated as supply of licences and support rather than payment for use of copyright. As the amount was not royalty, disallowance under section 40(a)(i) for alleged failure to deduct tax at source could not be sustained. en-us Wed, 01 Jul 2020 00:00:00 +0530 Sat, 21 Nov 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400887 Payments for computer maintenance, software licences and related support services to a Singapore entity were held not to constitute royalty because the arrangement was for services and licensed use of software, not a purchase of copyrighted material. The foreign entity was not the copyright owner, and the consideration was treated as supply of licences and support rather than payment for use of copyright. As the amount was not royalty, disallowance under section 40(a)(i) for alleged failure to deduct tax at source could not be sustained. Case-Laws Income Tax Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400887