https://www.taxtmi.com/caselaws?id=418569 Receipts from software resale and distribution arrangements were not royalty where the distributors received only a non-exclusive, non-transferable right to market and resell the products, and no right to copy, modify, reproduce, create derivative works, or exploit copyright was granted. The consideration was therefore for sale of software products, not for use of, or right to use, any copyright or other intellectual property. Applying Engineering Analysis Center of Excellence Pvt. Ltd., the receipts were held not taxable as royalty under section 9(1)(vi) or Article 12 of the India-USA DTAA, and the addition was deleted. en-us Thu, 17 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418569 Receipts from software resale and distribution arrangements were not royalty where the distributors received only a non-exclusive, non-transferable right to market and resell the products, and no right to copy, modify, reproduce, create derivative works, or exploit copyright was granted. The consideration was therefore for sale of software products, not for use of, or right to use, any copyright or other intellectual property. Applying Engineering Analysis Center of Excellence Pvt. Ltd., the receipts were held not taxable as royalty under section 9(1)(vi) or Article 12 of the India-USA DTAA, and the addition was deleted. Case-Laws Income Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418569