https://www.taxtmi.com/caselaws?id=433144 Receipts from a non-exclusive, non-transferable software licence under an end-user licence agreement are treated as consideration for use of standardised software, not as royalty, where no source code or rights in the underlying process are transferred. Annual software maintenance charges are also not fee for included services unless technical knowledge, experience, skill, know-how or processes are made available to the recipient; if the licence payment is not royalty, the maintenance charge cannot be ancillary to royalty on that basis. A separate rate-application claim under section 115 required factual verification and was remanded for fresh examination. en-us Wed, 11 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433144 Receipts from a non-exclusive, non-transferable software licence under an end-user licence agreement are treated as consideration for use of standardised software, not as royalty, where no source code or rights in the underlying process are transferred. Annual software maintenance charges are also not fee for included services unless technical knowledge, experience, skill, know-how or processes are made available to the recipient; if the licence payment is not royalty, the maintenance charge cannot be ancillary to royalty on that basis. A separate rate-application claim under section 115 required factual verification and was remanded for fresh examination. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433144