https://www.taxtmi.com/caselaws?id=300896 Software subscription remittance to a foreign supplier was treated as payment for a copyrighted article, not as consideration for transfer or exploitation of copyright. Because the assessee acquired no right to commercially exploit the software copyright, and the supplier retained ownership, the amount did not constitute royalty under Article 12 of the India-Israel DTAA. The domestic law expansion of royalty under section 9(1)(vi) could not be imported to enlarge treaty taxation, and with no permanent establishment in India, the remittance was not taxable and tax was not deductible at source. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 03 Mar 2022 06:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300896 Software subscription remittance to a foreign supplier was treated as payment for a copyrighted article, not as consideration for transfer or exploitation of copyright. Because the assessee acquired no right to commercially exploit the software copyright, and the supplier retained ownership, the amount did not constitute royalty under Article 12 of the India-Israel DTAA. The domestic law expansion of royalty under section 9(1)(vi) could not be imported to enlarge treaty taxation, and with no permanent establishment in India, the remittance was not taxable and tax was not deductible at source. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300896