https://www.taxtmi.com/caselaws?id=411682 Amounts received from sale of software licences and incidental maintenance and training services were held not to be royalty under section 9(1)(vi) and Article 12 of the India-Australia DTAA. Applying the principle in Engineering Analysis, the receipts were treated as consideration for a copyrighted article and allied services, because the arrangement did not transfer copyright rights to Indian end-users. Limited source code access for bug fixing and customisation did not alter that character, as no copyright licence was granted. The issue was therefore decided in favour of the assessee. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411682 Amounts received from sale of software licences and incidental maintenance and training services were held not to be royalty under section 9(1)(vi) and Article 12 of the India-Australia DTAA. Applying the principle in Engineering Analysis, the receipts were treated as consideration for a copyrighted article and allied services, because the arrangement did not transfer copyright rights to Indian end-users. Limited source code access for bug fixing and customisation did not alter that character, as no copyright licence was granted. The issue was therefore decided in favour of the assessee. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411682