https://www.taxtmi.com/caselaws?id=442523 Consideration from resale of off-the-shelf software by a non-resident distributor was treated as business income rather than royalty under Article 12(3) of the India-Singapore DTAA and section 9(1)(vi), because the distributor did not own or transfer copyright and only dealt in copyrighted articles. Applying Engineering Analysis, payments for distribution or use of software did not amount to consideration for use of copyright. In the absence of a permanent establishment in India, the receipts were not taxable as business income in India. en-us Mon, 26 Dec 2022 00:00:00 +0530 Sat, 02 Sep 2023 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442523 Consideration from resale of off-the-shelf software by a non-resident distributor was treated as business income rather than royalty under Article 12(3) of the India-Singapore DTAA and section 9(1)(vi), because the distributor did not own or transfer copyright and only dealt in copyrighted articles. Applying Engineering Analysis, payments for distribution or use of software did not amount to consideration for use of copyright. In the absence of a permanent establishment in India, the receipts were not taxable as business income in India. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442523