https://www.taxtmi.com/caselaws?id=308456 Receipts from the sale or resale of computer software licences to Indian customers or distributors were held not to constitute royalty for use of copyright in software, following Engineering Analysis Centre of Excellence Pvt. Ltd. The Court applied the treaty position and section 90(2) of the Income-tax Act, 1961, holding that a broader domestic definition could not prevail where the treaty was more beneficial to the assessee. As the receipts were not taxable in India as royalty, no obligation to deduct tax at source under section 195 arose. The appeals were dismissed in favour of the assessee. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 28 Jun 2023 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308456 Receipts from the sale or resale of computer software licences to Indian customers or distributors were held not to constitute royalty for use of copyright in software, following Engineering Analysis Centre of Excellence Pvt. Ltd. The Court applied the treaty position and section 90(2) of the Income-tax Act, 1961, holding that a broader domestic definition could not prevail where the treaty was more beneficial to the assessee. As the receipts were not taxable in India as royalty, no obligation to deduct tax at source under section 195 arose. The appeals were dismissed in favour of the assessee. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308456