https://www.taxtmi.com/caselaws?id=434593 Receipts from sale or distribution of software were held not taxable as royalty under Article 12 of the India-Ireland DTAA because the payment was for a copyrighted article, not a transfer of copyright rights. The licence was non-exclusive and non-transferable and did not confer any right in the copyright itself. Applying its consistent view in earlier years, binding jurisdictional precedent, and the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi concluded that the software consideration did not constitute royalty and deleted the addition in favour of the assessee. en-us Mon, 26 Dec 2022 00:00:00 +0530 Tue, 28 Feb 2023 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434593 Receipts from sale or distribution of software were held not taxable as royalty under Article 12 of the India-Ireland DTAA because the payment was for a copyrighted article, not a transfer of copyright rights. The licence was non-exclusive and non-transferable and did not confer any right in the copyright itself. Applying its consistent view in earlier years, binding jurisdictional precedent, and the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi concluded that the software consideration did not constitute royalty and deleted the addition in favour of the assessee. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434593