https://www.taxtmi.com/caselaws?id=424721 Receipts from sale of software were treated as sale of a copyrighted article, not transfer of copyright, and were therefore not royalty under Article 12 of the India-USA DTAA; in the absence of a permanent establishment, they were also not taxable as business income under Article 7. Receipts from cloud services were similarly held not to be royalty, because subscription or use of cloud services did not involve payment for copyright rights or any comparable royalty-bearing right. Ancillary grounds on TDS credit and surcharge were rendered infructuous, while interest and penalty issues were consequential and did not require separate substantive adjudication. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 09 Sep 2022 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424721 Receipts from sale of software were treated as sale of a copyrighted article, not transfer of copyright, and were therefore not royalty under Article 12 of the India-USA DTAA; in the absence of a permanent establishment, they were also not taxable as business income under Article 7. Receipts from cloud services were similarly held not to be royalty, because subscription or use of cloud services did not involve payment for copyright rights or any comparable royalty-bearing right. Ancillary grounds on TDS credit and surcharge were rendered infructuous, while interest and penalty issues were consequential and did not require separate substantive adjudication. Case-Laws Income Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424721