https://www.taxtmi.com/caselaws?id=443551 Consideration for off-the-shelf, shrink-wrapped software sold to Indian distributors and resellers was analysed under the tax treaty on the basis that a non-exclusive, non-transferable licence only enabled use of the copyrighted product and did not transfer copyright rights. The governing distinction was that the right to use software is different from the right to reproduce or otherwise exploit copyright in the software, so the payment could not be characterised as royalty on that footing. The document states that the consideration was not royalty and that no substantial question of law arose, leading to closure of the appeal. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443551 Consideration for off-the-shelf, shrink-wrapped software sold to Indian distributors and resellers was analysed under the tax treaty on the basis that a non-exclusive, non-transferable licence only enabled use of the copyrighted product and did not transfer copyright rights. The governing distinction was that the right to use software is different from the right to reproduce or otherwise exploit copyright in the software, so the payment could not be characterised as royalty on that footing. The document states that the consideration was not royalty and that no substantial question of law arose, leading to closure of the appeal. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443551