https://www.taxtmi.com/caselaws?id=413805 Consideration for offshore supply of standardised or shrink-wrapped software was treated as payment for a copyrighted article, not as royalty, because the arrangement was non-exclusive and non-transferable and no copyright was parted with. On that basis, the treaty definition of royalty under the India-Singapore DTAA was not satisfied, and the more beneficial treaty position prevailed over the wider domestic deeming fiction in section 9(1)(vi) by virtue of section 90(2). The Tribunal also noted that earlier contrary views could not survive the binding Supreme Court ruling on computer software payments. The software receipts were therefore not taxable in India as royalty, and the additions could not stand. en-us Thu, 01 Jul 2021 00:00:00 +0530 Thu, 05 May 2022 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413805 Consideration for offshore supply of standardised or shrink-wrapped software was treated as payment for a copyrighted article, not as royalty, because the arrangement was non-exclusive and non-transferable and no copyright was parted with. On that basis, the treaty definition of royalty under the India-Singapore DTAA was not satisfied, and the more beneficial treaty position prevailed over the wider domestic deeming fiction in section 9(1)(vi) by virtue of section 90(2). The Tribunal also noted that earlier contrary views could not survive the binding Supreme Court ruling on computer software payments. The software receipts were therefore not taxable in India as royalty, and the additions could not stand. Case-Laws Income Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413805