https://www.taxtmi.com/caselaws?id=421395 Consideration for a non-exclusive, non-transferable software licence to use standard software was treated as payment for a copyrighted article, not a transfer of copyright rights; it was therefore not taxable as royalty under the treaty or the Act. Related software maintenance, consultancy, training and other service receipts were treated as incidental to that licence arrangement and, on the same reasoning, were not taxable as fees for technical services. The claim for short TDS credit was restored for verification against Form 26AS and appropriate credit, with limited remand only on that issue. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 21 Apr 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421395 Consideration for a non-exclusive, non-transferable software licence to use standard software was treated as payment for a copyrighted article, not a transfer of copyright rights; it was therefore not taxable as royalty under the treaty or the Act. Related software maintenance, consultancy, training and other service receipts were treated as incidental to that licence arrangement and, on the same reasoning, were not taxable as fees for technical services. The claim for short TDS credit was restored for verification against Form 26AS and appropriate credit, with limited remand only on that issue. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421395