https://www.taxtmi.com/caselaws?id=409987 Consideration for embedded software supplied as an integral part of telecom hardware was treated as not taxable in India as royalty under section 9(1)(vi) and Article 13(3) of the India-France DTAA, because no copyright right was transferred and the software formed part of the equipment supply. The analysis followed binding precedent holding that payments for resale or use of computer software under distribution arrangements do not amount to royalty on those facts, including in light of the retrospective explanations inserted to section 9(1)(vi). On that settled position, the Revenue's challenge to deletion of the addition could not be sustained, and the appeal was dismissed. en-us Wed, 30 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409987 Consideration for embedded software supplied as an integral part of telecom hardware was treated as not taxable in India as royalty under section 9(1)(vi) and Article 13(3) of the India-France DTAA, because no copyright right was transferred and the software formed part of the equipment supply. The analysis followed binding precedent holding that payments for resale or use of computer software under distribution arrangements do not amount to royalty on those facts, including in light of the retrospective explanations inserted to section 9(1)(vi). On that settled position, the Revenue's challenge to deletion of the addition could not be sustained, and the appeal was dismissed. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409987