https://www.taxtmi.com/caselaws?id=420500 Consideration received for sale or supply of off-the-shelf software was not royalty under Article 12(3) of the India-Singapore DTAA or section 9(1)(vi), because the transactions involved only resale or use under non-exclusive licence and distribution arrangements, not a transfer of copyright or other proprietary rights. Applying Engineering Analysis Centre of Excellence Pvt. Ltd. and later binding software-distribution rulings, the ITAT noted that the assessee had no right to reproduce or alter the software and merely supplied it within the existing licence structure. The receipts were therefore not taxable as royalty, and the addition made on that basis was unsustainable. en-us Thu, 31 Mar 2022 00:00:00 +0530 Fri, 01 Apr 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420500 Consideration received for sale or supply of off-the-shelf software was not royalty under Article 12(3) of the India-Singapore DTAA or section 9(1)(vi), because the transactions involved only resale or use under non-exclusive licence and distribution arrangements, not a transfer of copyright or other proprietary rights. Applying Engineering Analysis Centre of Excellence Pvt. Ltd. and later binding software-distribution rulings, the ITAT noted that the assessee had no right to reproduce or alter the software and merely supplied it within the existing licence structure. The receipts were therefore not taxable as royalty, and the addition made on that basis was unsustainable. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420500