https://www.taxtmi.com/caselaws?id=410235 Receipts from sale of off-the-shelf software were held to be consideration for a copyrighted article, not royalty, because the arrangement granted only a non-exclusive, non-transferable right to resell and use the software without any transfer of copyright. The treaty definition was applied as more beneficial than the unilateral amendment to section 9(1)(vi), so the software receipts were not taxable in India as royalty. Receipts from shared back-office and support services were also not fees for technical services, because they did not make available technical knowledge, skill or know-how and failed the make-available test. In the absence of attribution to a permanent establishment, those receipts were not taxable in India as business profits. en-us Tue, 06 Jul 2021 00:00:00 +0530 Tue, 27 Jul 2021 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410235 Receipts from sale of off-the-shelf software were held to be consideration for a copyrighted article, not royalty, because the arrangement granted only a non-exclusive, non-transferable right to resell and use the software without any transfer of copyright. The treaty definition was applied as more beneficial than the unilateral amendment to section 9(1)(vi), so the software receipts were not taxable in India as royalty. Receipts from shared back-office and support services were also not fees for technical services, because they did not make available technical knowledge, skill or know-how and failed the make-available test. In the absence of attribution to a permanent establishment, those receipts were not taxable in India as business profits. Case-Laws Income Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410235