https://www.taxtmi.com/caselaws?id=415219 Software-use receipts were treated as non-royalty where the non-resident retained copyright and granted only a restricted licence to use the software, because the payment related to a copyrighted article and not to transfer of copyright rights. Management service fees were held not taxable as fees for technical services under the treaty's make-available test, since the support was consumed on rendition and did not transmit technical knowledge, skill, experience or know-how for independent future use. Education cess was also held not leviable on tax computed under the treaty. The additions treating the software receipts and service fees as taxable income were deleted. en-us Tue, 14 Sep 2021 00:00:00 +0530 Mon, 29 Nov 2021 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415219 Software-use receipts were treated as non-royalty where the non-resident retained copyright and granted only a restricted licence to use the software, because the payment related to a copyrighted article and not to transfer of copyright rights. Management service fees were held not taxable as fees for technical services under the treaty's make-available test, since the support was consumed on rendition and did not transmit technical knowledge, skill, experience or know-how for independent future use. Education cess was also held not leviable on tax computed under the treaty. The additions treating the software receipts and service fees as taxable income were deleted. Case-Laws Income Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415219