https://www.taxtmi.com/caselaws?id=410354 Consideration for supply of standard software under an end-user or distribution licence is not royalty where no copyright rights are transferred. The decisive question is whether the arrangement conveys rights in the copyright itself, attracting section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-Sweden DTAA, or only a licence to use a copyrighted article. Applying the settled Supreme Court position on computer software payments, the receipts were held to fall outside the royalty definition and were not taxable in India as royalty. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 09:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410354 Consideration for supply of standard software under an end-user or distribution licence is not royalty where no copyright rights are transferred. The decisive question is whether the arrangement conveys rights in the copyright itself, attracting section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-Sweden DTAA, or only a licence to use a copyrighted article. Applying the settled Supreme Court position on computer software payments, the receipts were held to fall outside the royalty definition and were not taxable in India as royalty. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410354