https://www.taxtmi.com/caselaws?id=301117 Receipts from software-related arrangements were treated as consideration for a copyrighted article because only the right to use the article was transferred, not any right in the copyright itself; accordingly, the payments were not royalty under the Income-tax Act or the India-US DTAA, and in the absence of a permanent establishment the business income was not taxable in India. Interest under section 234B was also held not leviable because no advance tax liability could be fastened on the non-resident recipient for receipts not taxable as royalty. The assessee's appeals were allowed. en-us Mon, 16 Nov 2020 00:00:00 +0530 Mon, 14 Mar 2022 07:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301117 Receipts from software-related arrangements were treated as consideration for a copyrighted article because only the right to use the article was transferred, not any right in the copyright itself; accordingly, the payments were not royalty under the Income-tax Act or the India-US DTAA, and in the absence of a permanent establishment the business income was not taxable in India. Interest under section 234B was also held not leviable because no advance tax liability could be fastened on the non-resident recipient for receipts not taxable as royalty. The assessee's appeals were allowed. Case-Laws Income Tax Mon, 16 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301117