https://www.taxtmi.com/caselaws?id=307216 Consideration received from Indian customers for sale of software was treated as not constituting royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-US DTAA, following the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd.; accordingly, such software receipts were not taxable on that basis. Receipts from annual maintenance, implementation and consultancy services linked to the same software transactions were also held not taxable as fees for technical services, because the underlying software payments were not royalty and the Revenue could not establish a separate taxable character. The resulting additions on both counts were deleted. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 28 Mar 2023 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307216 Consideration received from Indian customers for sale of software was treated as not constituting royalty under section 9(1)(vi) of the Income-tax Act or Article 12 of the India-US DTAA, following the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd.; accordingly, such software receipts were not taxable on that basis. Receipts from annual maintenance, implementation and consultancy services linked to the same software transactions were also held not taxable as fees for technical services, because the underlying software payments were not royalty and the Revenue could not establish a separate taxable character. The resulting additions on both counts were deleted. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307216