https://www.taxtmi.com/caselaws?id=404810 Standard software licence and resale payments to non-resident suppliers were treated as payments for copyrighted articles, not as royalty for use of, or right to use, copyright, because no copyright rights such as reproduction, sub-licensing, adaptation or commercial exploitation were transferred. As the sums were not chargeable to tax in India as royalty, section 195 did not require tax deduction at source under the applicable DTAA and the Income-tax Act. The retrospective insertion of Explanation 4 to section 9(1)(vi) could not be used to impose withholding obligations for earlier years, since tax compliance must be tested against the law in force when payment was made. en-us Tue, 02 Mar 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404810 Standard software licence and resale payments to non-resident suppliers were treated as payments for copyrighted articles, not as royalty for use of, or right to use, copyright, because no copyright rights such as reproduction, sub-licensing, adaptation or commercial exploitation were transferred. As the sums were not chargeable to tax in India as royalty, section 195 did not require tax deduction at source under the applicable DTAA and the Income-tax Act. The retrospective insertion of Explanation 4 to section 9(1)(vi) could not be used to impose withholding obligations for earlier years, since tax compliance must be tested against the law in force when payment was made. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404810