https://www.taxtmi.com/caselaws?id=435132 Receipts from resale or use of software were not taxable as royalty under the Income-tax Act or the India-Ireland DTAA because, following Engineering Analysis Centre of Excellence Pvt. Ltd., such payments do not involve transfer of copyright. Receipts from standard automated support services were not finally characterised as fees for technical services because the record did not adequately examine human intervention and expert input; applying Bharti Cellular principles, the matter required fresh factual adjudication by the Assessing Officer. The software royalty addition therefore failed on merits, while the support-services issue was remanded, giving the assessee partial relief. en-us Tue, 07 Mar 2023 00:00:00 +0530 Wed, 10 May 2023 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435132 Receipts from resale or use of software were not taxable as royalty under the Income-tax Act or the India-Ireland DTAA because, following Engineering Analysis Centre of Excellence Pvt. Ltd., such payments do not involve transfer of copyright. Receipts from standard automated support services were not finally characterised as fees for technical services because the record did not adequately examine human intervention and expert input; applying Bharti Cellular principles, the matter required fresh factual adjudication by the Assessing Officer. The software royalty addition therefore failed on merits, while the support-services issue was remanded, giving the assessee partial relief. Case-Laws Income Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435132