https://www.taxtmi.com/caselaws?id=415805 Access to computer software under a non-exclusive, non-transferable group arrangement was held not to constitute royalty, because the Indian entity received only use of a copyrighted product and no transfer of any copyright right such as the right to exploit, reproduce, or otherwise exercise protected copyright rights. Applying the Supreme Court's ruling in Engineering Analysis and the relevant treaty and domestic royalty definitions, the court found the consideration outside royalty taxation in India. As no royalty character attached to the payment, no withholding tax liability arose under section 195 of the Income-tax Act, 1961. en-us Thu, 09 Dec 2021 00:00:00 +0530 Thu, 28 Apr 2022 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415805 Access to computer software under a non-exclusive, non-transferable group arrangement was held not to constitute royalty, because the Indian entity received only use of a copyrighted product and no transfer of any copyright right such as the right to exploit, reproduce, or otherwise exercise protected copyright rights. Applying the Supreme Court's ruling in Engineering Analysis and the relevant treaty and domestic royalty definitions, the court found the consideration outside royalty taxation in India. As no royalty character attached to the payment, no withholding tax liability arose under section 195 of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415805