https://www.taxtmi.com/caselaws?id=443218 Consideration for sale of off-the-shelf software copies, without any transfer of copyright rights, does not constitute royalty under the Income-tax Act, 1961 or the India-Israel DTAA. The Delhi HC applied the settled principle in Engineering Analysis and rejected the revenue's attempt to recharacterise the software as custom-built, as that factual assertion was not supported by the record before the statutory authorities. On that basis, the receipt was not taxable as royalty, no substantial question of law arose, and the Tribunal's view in favour of the assessee was left undisturbed. en-us Tue, 08 Aug 2023 00:00:00 +0530 Thu, 06 Feb 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443218 Consideration for sale of off-the-shelf software copies, without any transfer of copyright rights, does not constitute royalty under the Income-tax Act, 1961 or the India-Israel DTAA. The Delhi HC applied the settled principle in Engineering Analysis and rejected the revenue's attempt to recharacterise the software as custom-built, as that factual assertion was not supported by the record before the statutory authorities. On that basis, the receipt was not taxable as royalty, no substantial question of law arose, and the Tribunal's view in favour of the assessee was left undisturbed. Case-Laws Income Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443218