https://www.taxtmi.com/caselaws?id=424041 Receipts from resale or use of computer software under distribution agreements or EULAs are not royalty unless the payer is granted an interest in, or right to use, copyright. Applying the Supreme Court's principle in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi held that the assessee's software licence and maintenance receipts could not be taxed as royalty under section 9(1)(vi) of the Income-tax Act. The addition made on that basis was deleted, and the assessee's appeal succeeded. en-us Tue, 07 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424041 Receipts from resale or use of computer software under distribution agreements or EULAs are not royalty unless the payer is granted an interest in, or right to use, copyright. Applying the Supreme Court's principle in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi held that the assessee's software licence and maintenance receipts could not be taxed as royalty under section 9(1)(vi) of the Income-tax Act. The addition made on that basis was deleted, and the assessee's appeal succeeded. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424041