https://www.taxtmi.com/caselaws?id=409773 Consideration for supply of software under end-user and distribution arrangements was held not to be royalty because the arrangements transferred only a copyrighted article and not any right in the copyright itself. Applying the Supreme Court ruling in Engineering Analysis Centre for Excellence Private Limited, the Tribunal held that payments for resale or use of computer software do not constitute royalty under the Income-tax Act or Article 12 of the India-USA DTAA. The related ancillary software support services were treated as part of the overall software arrangement. The receipts were therefore not taxable as royalty, and no tax deduction at source arose on that basis. en-us Mon, 05 Jul 2021 00:00:00 +0530 Thu, 15 Jul 2021 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409773 Consideration for supply of software under end-user and distribution arrangements was held not to be royalty because the arrangements transferred only a copyrighted article and not any right in the copyright itself. Applying the Supreme Court ruling in Engineering Analysis Centre for Excellence Private Limited, the Tribunal held that payments for resale or use of computer software do not constitute royalty under the Income-tax Act or Article 12 of the India-USA DTAA. The related ancillary software support services were treated as part of the overall software arrangement. The receipts were therefore not taxable as royalty, and no tax deduction at source arose on that basis. Case-Laws Income Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409773