https://www.taxtmi.com/caselaws?id=412738 Software distribution and ancillary service receipts under an EULA do not constitute royalty unless the arrangement confers an interest in, or right to use, copyright in the software. Applying Engineering Analysis, the ITAT held that a non-resident distributor's receipts were not royalty under section 9(1)(vi) of the Income-tax Act because the agreement transferred only distribution rights, not copyright rights. As the payments were not chargeable as royalty, no withholding obligation arose under section 195. The Tribunal also rejected remand because the agreement had already been examined and was materially identical to the arrangements considered by the Supreme Court. en-us Mon, 20 Sep 2021 00:00:00 +0530 Sat, 25 Sep 2021 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412738 Software distribution and ancillary service receipts under an EULA do not constitute royalty unless the arrangement confers an interest in, or right to use, copyright in the software. Applying Engineering Analysis, the ITAT held that a non-resident distributor's receipts were not royalty under section 9(1)(vi) of the Income-tax Act because the agreement transferred only distribution rights, not copyright rights. As the payments were not chargeable as royalty, no withholding obligation arose under section 195. The Tribunal also rejected remand because the agreement had already been examined and was materially identical to the arrangements considered by the Supreme Court. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412738