https://www.taxtmi.com/caselaws?id=422810 Consideration paid by resident end-users or distributors to non-resident suppliers for computer software under end-user licence or distribution arrangements was held not to be royalty where the arrangement granted only a non-exclusive right to use or access the software and did not transfer any interest in copyright. The domestic definition could not displace the more beneficial treaty position, which had to be applied consistently with settled copyright principles. On that basis, the software payments were not taxable in India as royalty, and the issue was decided in favour of the assessee. en-us Thu, 19 May 2022 00:00:00 +0530 Mon, 22 Aug 2022 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422810 Consideration paid by resident end-users or distributors to non-resident suppliers for computer software under end-user licence or distribution arrangements was held not to be royalty where the arrangement granted only a non-exclusive right to use or access the software and did not transfer any interest in copyright. The domestic definition could not displace the more beneficial treaty position, which had to be applied consistently with settled copyright principles. On that basis, the software payments were not taxable in India as royalty, and the issue was decided in favour of the assessee. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422810