https://www.taxtmi.com/caselaws?id=307457 The tribunal ruled in favor of the appellant, determining that the payment made for the software license did not qualify as royalty under the India-Singapore Double Taxation Avoidance Agreement (DTAA). It was held that the payment was for the use of copyrighted material, not the copyright itself, and therefore, no tax was deductible from the remittance. The appeal was allowed, and the decision aligns with precedents distinguishing between the use of copyrighted articles and the use of copyright. 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 The tribunal ruled in favor of the appellant, determining that the payment made for the software license did not qualify as royalty under the India-Singapore Double Taxation Avoidance Agreement (DTAA). It was held that the payment was for the use of copyrighted material, not the copyright itself, and therefore, no tax was deductible from the remittance. The appeal was allowed, and the decision aligns with precedents distinguishing between the use of copyrighted articles and the use of copyright. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307457