https://www.taxtmi.com/caselaws?id=418230 Consideration for supply of CAS and Middleware products was held to be business income, not royalty, because only a copyrighted article was transferred and no right in the copyright passed; the treaty position, being more beneficial, prevailed over the domestic charging provision, and the receipts were therefore not taxable in India absent a permanent establishment. The TDS credit dispute was remanded for reconciliation of figures and grant of admissible credit after giving the assessee an opportunity to verify the details. The appeal thus succeeded on the core royalty issue, while the credit issue was restored for verification. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 10 Feb 2022 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418230 Consideration for supply of CAS and Middleware products was held to be business income, not royalty, because only a copyrighted article was transferred and no right in the copyright passed; the treaty position, being more beneficial, prevailed over the domestic charging provision, and the receipts were therefore not taxable in India absent a permanent establishment. The TDS credit dispute was remanded for reconciliation of figures and grant of admissible credit after giving the assessee an opportunity to verify the details. The appeal thus succeeded on the core royalty issue, while the credit issue was restored for verification. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418230