https://www.taxtmi.com/caselaws?id=443064 Receipts from sale of software licences and related maintenance services were held not taxable in India as fee for technical services or royalty under the Income-tax Act and Article 12 of the India-Singapore DTAA. The Tribunal followed its earlier order in the assessee's own case and the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., which held that consideration for resale or use of computer software is not royalty and does not create taxable income in India. On that basis, the software licence receipts could not be so characterised, and the addition was deleted. en-us Wed, 13 Sep 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443064 Receipts from sale of software licences and related maintenance services were held not taxable in India as fee for technical services or royalty under the Income-tax Act and Article 12 of the India-Singapore DTAA. The Tribunal followed its earlier order in the assessee's own case and the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., which held that consideration for resale or use of computer software is not royalty and does not create taxable income in India. On that basis, the software licence receipts could not be so characterised, and the addition was deleted. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443064