https://www.taxtmi.com/caselaws?id=307457 Licence fees paid for software access, including access to proprietary databases, were analysed under the India-Singapore DTAA and the Income-tax Act to determine whether they constituted royalty. The decisive point was that the payer received only access to software functionality and copyrighted material, without any transfer of copyright rights such as copying, distribution, adaptation, public performance, or public display. On that basis, the payment was treated as consideration for use of a product rather than use of copyright itself, so it did not fall within the treaty definition of royalty and no withholding obligation arose under section 195. en-us Tue, 10 Dec 2019 00:00:00 +0530 Sat, 15 Apr 2023 00:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307457 Licence fees paid for software access, including access to proprietary databases, were analysed under the India-Singapore DTAA and the Income-tax Act to determine whether they constituted royalty. The decisive point was that the payer received only access to software functionality and copyrighted material, without any transfer of copyright rights such as copying, distribution, adaptation, public performance, or public display. On that basis, the payment was treated as consideration for use of a product rather than use of copyright itself, so it did not fall within the treaty definition of royalty and no withholding obligation arose under section 195. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307457