https://www.taxtmi.com/caselaws?id=403923 Receipts from cloud hosting and related software distribution were analysed as business receipts rather than royalty or fees for technical services because the arrangement granted only a right to distribute or resell copyrighted software, without transfer of copyright, source code, reproduction rights, or any right to commercially exploit the underlying intellectual property. Maintenance, support and upgrade receipts were treated on the same basis and held outside the treaty concept of royalty. The article also states that retrospective amendments to section 9(1)(vi) of the Income-tax Act, 1961 cannot be read into an exhaustive treaty definition of royalty absent a corresponding bilateral amendment. en-us Mon, 18 Jan 2021 00:00:00 +0530 Thu, 11 Feb 2021 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403923 Receipts from cloud hosting and related software distribution were analysed as business receipts rather than royalty or fees for technical services because the arrangement granted only a right to distribute or resell copyrighted software, without transfer of copyright, source code, reproduction rights, or any right to commercially exploit the underlying intellectual property. Maintenance, support and upgrade receipts were treated on the same basis and held outside the treaty concept of royalty. The article also states that retrospective amendments to section 9(1)(vi) of the Income-tax Act, 1961 cannot be read into an exhaustive treaty definition of royalty absent a corresponding bilateral amendment. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403923