https://www.taxtmi.com/caselaws?id=433823 The tribunal allowed the appeals in favor of the Assessee, ruling that the receipts from software licensing to Reliance Jio were not taxable as royalty under section 9(1)(vi) and the India-Singapore Treaty. The tribunal found that the rights granted did not amount to royalty, considering factors such as limitations on decompilation, source code arrangements for business continuity, and reproduction rights not conferring proprietary interest. The decision overturned the First Appellate Authority's ruling, emphasizing the absence of Permanent Establishment and aligning with a Supreme Court precedent, ultimately concluding that the receipts were not subject to tax in India. en-us Tue, 07 Feb 2023 00:00:00 +0530 Thu, 09 Feb 2023 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433823 The tribunal allowed the appeals in favor of the Assessee, ruling that the receipts from software licensing to Reliance Jio were not taxable as royalty under section 9(1)(vi) and the India-Singapore Treaty. The tribunal found that the rights granted did not amount to royalty, considering factors such as limitations on decompilation, source code arrangements for business continuity, and reproduction rights not conferring proprietary interest. The decision overturned the First Appellate Authority's ruling, emphasizing the absence of Permanent Establishment and aligning with a Supreme Court precedent, ultimately concluding that the receipts were not subject to tax in India. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433823