https://www.taxtmi.com/caselaws?id=419865 Payments for the use or resale of computer software under licence or distribution arrangements are not royalty where the arrangement does not transfer any copyright rights in the software. The Supreme Court ruling in Engineering Analysis controlled the issue, and the Delhi HC applied that binding precedent to hold that the wider domestic definition in section 9(1)(vi) cannot override a more beneficial DTAA under section 90(2). As the dispute was fully covered by precedent, no substantial question of law survived in the Revenue's appeal, and the appeal failed. en-us Tue, 15 Mar 2022 00:00:00 +0530 Wed, 16 Aug 2023 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419865 Payments for the use or resale of computer software under licence or distribution arrangements are not royalty where the arrangement does not transfer any copyright rights in the software. The Supreme Court ruling in Engineering Analysis controlled the issue, and the Delhi HC applied that binding precedent to hold that the wider domestic definition in section 9(1)(vi) cannot override a more beneficial DTAA under section 90(2). As the dispute was fully covered by precedent, no substantial question of law survived in the Revenue's appeal, and the appeal failed. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419865