https://www.taxtmi.com/caselaws?id=423503 Receipts from a perpetual software licence were not taxable as royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA because the licence granted only the right to use the software, without access to source code or any transfer of copyright rights. The issue was covered by the Supreme Court principle that consideration for resale or distribution of computer software under an end user licence agreement is not royalty for use of copyright. The assessment addition was therefore deleted. en-us Wed, 01 Jun 2022 00:00:00 +0530 Tue, 07 Jun 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423503 Receipts from a perpetual software licence were not taxable as royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA because the licence granted only the right to use the software, without access to source code or any transfer of copyright rights. The issue was covered by the Supreme Court principle that consideration for resale or distribution of computer software under an end user licence agreement is not royalty for use of copyright. The assessment addition was therefore deleted. Case-Laws Income Tax Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423503