https://www.taxtmi.com/caselaws?id=433823 Receipts from licensing software under a non-exclusive, non-transferable enterprise-use licence were not royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-Singapore Treaty, because the arrangement did not transfer copyright or other proprietary rights. Restrictions on assignment, sublicensing, decompilation, reverse engineering, disclosure and derivative works showed only limited use rights, while source code escrow was treated as a continuity safeguard, not a parting with copyright. Multiple-user installation and CPU use were incidental to the licence terms. Applying Engineering Analysis, the consideration was for copyrighted software, so the royalty additions could not be sustained. 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 Receipts from licensing software under a non-exclusive, non-transferable enterprise-use licence were not royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-Singapore Treaty, because the arrangement did not transfer copyright or other proprietary rights. Restrictions on assignment, sublicensing, decompilation, reverse engineering, disclosure and derivative works showed only limited use rights, while source code escrow was treated as a continuity safeguard, not a parting with copyright. Multiple-user installation and CPU use were incidental to the licence terms. Applying Engineering Analysis, the consideration was for copyrighted software, so the royalty additions could not be sustained. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433823