https://www.taxtmi.com/caselaws?id=419444 Consideration paid for resale or use of software under end-user licence or distribution arrangements was not royalty where the transaction conveyed only a right to use copyrighted articles and did not transfer any rights in copyright. Applying the Supreme Court's software licence ruling, the Delhi HC held that the treaty definition, being more beneficial under Section 90(2) of the Income-tax Act, prevailed over the wider domestic wording. The payment was therefore not taxable in India as royalty, and no obligation to deduct tax at source arose on that basis. en-us Mon, 07 Mar 2022 00:00:00 +0530 Thu, 30 Apr 2026 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419444 Consideration paid for resale or use of software under end-user licence or distribution arrangements was not royalty where the transaction conveyed only a right to use copyrighted articles and did not transfer any rights in copyright. Applying the Supreme Court's software licence ruling, the Delhi HC held that the treaty definition, being more beneficial under Section 90(2) of the Income-tax Act, prevailed over the wider domestic wording. The payment was therefore not taxable in India as royalty, and no obligation to deduct tax at source arose on that basis. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419444