https://www.taxtmi.com/caselaws?id=430871 Consideration for sale of software licences was treated as payment for a copyrighted article, not for use of or right to use copyright, because the customer received only a non-exclusive, restricted licence without any right to exploit the software copyright. On that reasoning, the receipts did not constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA. In the absence of a permanent establishment in India, the receipts were also not taxable as business income. The article states that the issue was decided in favour of the assessee on the basis of earlier ITAT decisions in the same case. 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 Consideration for sale of software licences was treated as payment for a copyrighted article, not for use of or right to use copyright, because the customer received only a non-exclusive, restricted licence without any right to exploit the software copyright. On that reasoning, the receipts did not constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA. In the absence of a permanent establishment in India, the receipts were also not taxable as business income. The article states that the issue was decided in favour of the assessee on the basis of earlier ITAT decisions in the same case. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430871