https://www.taxtmi.com/caselaws?id=441661 Consideration received for supply of software licences and associated services from Indian entities is not taxable as royalty or as fees for included services where there is no transfer of the right to use copyright and no qualifying technical or ancillary service element is established. The analysis follows the Supreme Court ruling in Engineering Analysis and earlier Tribunal decisions in the assessee's own case, applying the same reasoning to hold that receipts from software products and related services do not fall within section 9(1)(vi) of the Income-tax Act or Article 12 of the India-USA DTAA. The addition was therefore deleted and the tax adjustment was not sustained. en-us Thu, 10 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441661 Consideration received for supply of software licences and associated services from Indian entities is not taxable as royalty or as fees for included services where there is no transfer of the right to use copyright and no qualifying technical or ancillary service element is established. The analysis follows the Supreme Court ruling in Engineering Analysis and earlier Tribunal decisions in the assessee's own case, applying the same reasoning to hold that receipts from software products and related services do not fall within section 9(1)(vi) of the Income-tax Act or Article 12 of the India-USA DTAA. The addition was therefore deleted and the tax adjustment was not sustained. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441661