https://www.taxtmi.com/caselaws?id=430871 Software licence receipts for a non-exclusive, restricted right to use a software product, without transfer of copyright or commercial exploitation rights, constitute consideration for a copyrighted article rather than royalty. Such receipts fall outside royalty treatment under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-USA DTAA. They are business income and, where the non-resident has no permanent establishment in India, are not taxable in India. en-us Fri, 25 Nov 2022 00:00:00 +0530 Tue, 29 Nov 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430871 Software licence receipts for a non-exclusive, restricted right to use a software product, without transfer of copyright or commercial exploitation rights, constitute consideration for a copyrighted article rather than royalty. Such receipts fall outside royalty treatment under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-USA DTAA. They are business income and, where the non-resident has no permanent establishment in India, are not taxable in India. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430871