https://www.taxtmi.com/caselaws?id=407998 Consideration for software supplied to Indian customers under restricted end-user or distribution arrangements was not royalty under the Income-tax Act or Article 12 of the India-Israel DTAA, because the transferee received only a limited licence to use the software and no copyright, reproduction right, or other interest in the underlying work. The payment was therefore characterised as consideration for sale of a copyrighted article, not a grant of rights in copyright, so the royalty charging provisions did not apply and no income arose on that basis in India. The issue was answered in favour of the assessee and against the revenue. en-us Fri, 26 Mar 2021 00:00:00 +0530 Fri, 28 May 2021 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407998 Consideration for software supplied to Indian customers under restricted end-user or distribution arrangements was not royalty under the Income-tax Act or Article 12 of the India-Israel DTAA, because the transferee received only a limited licence to use the software and no copyright, reproduction right, or other interest in the underlying work. The payment was therefore characterised as consideration for sale of a copyrighted article, not a grant of rights in copyright, so the royalty charging provisions did not apply and no income arose on that basis in India. The issue was answered in favour of the assessee and against the revenue. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407998