https://www.taxtmi.com/caselaws?id=439352 Payment by a resident Indian end-user or distributor for computer software under a distribution agreement or end-user licence agreement was treated as consideration for use of software, not royalty for use of copyright. Applying the Supreme Court's software royalty ruling, the amount was not chargeable to tax in India on that basis, so no obligation to deduct tax at source arose under section 195. Because the treaty definition of royalties governed and was not more adverse than the Act, the payment could not be characterised as royalty under section 9(1)(vi), and the corresponding disallowance under section 40(a)(i) was unsustainable. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439352 Payment by a resident Indian end-user or distributor for computer software under a distribution agreement or end-user licence agreement was treated as consideration for use of software, not royalty for use of copyright. Applying the Supreme Court's software royalty ruling, the amount was not chargeable to tax in India on that basis, so no obligation to deduct tax at source arose under section 195. Because the treaty definition of royalties governed and was not more adverse than the Act, the payment could not be characterised as royalty under section 9(1)(vi), and the corresponding disallowance under section 40(a)(i) was unsustainable. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439352