https://www.taxtmi.com/caselaws?id=307235 Receipts from software licence sales and ancillary support services were held not to be royalty or fee for technical services because the arrangements did not transfer any interest in copyright or confer a right to reproduce the software. The real nature of the transaction was distribution of software products and related support, not a grant of copyright rights. On that basis, the royalty provisions were inapplicable and the receipts were not taxable as royalty or fee for technical services. en-us Thu, 05 Aug 2021 00:00:00 +0530 Wed, 29 Mar 2023 08:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307235 Receipts from software licence sales and ancillary support services were held not to be royalty or fee for technical services because the arrangements did not transfer any interest in copyright or confer a right to reproduce the software. The real nature of the transaction was distribution of software products and related support, not a grant of copyright rights. On that basis, the royalty provisions were inapplicable and the receipts were not taxable as royalty or fee for technical services. Case-Laws Income Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307235