https://www.taxtmi.com/caselaws?id=446779 Payments for a non-exclusive, non-transferable end-user software licence, where no source code or copyright is transferred, are treated as royalty only if they involve transfer of copyright rights; applying Engineering Analysis, such payments are not royalty under section 9(1)(vi) or Article 12 of the India-USA DTAA. Annual maintenance charges are not taxable as fee for technical services or included services merely because they are linked to software supply; Article 12(4)(a) does not apply once the licence fee is not royalty, and Article 12(4)(b) applies only where technical knowledge, experience, skill or know-how is made available to the recipient. On these principles, the additions were deleted and no substantial question of law arose. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446779 Payments for a non-exclusive, non-transferable end-user software licence, where no source code or copyright is transferred, are treated as royalty only if they involve transfer of copyright rights; applying Engineering Analysis, such payments are not royalty under section 9(1)(vi) or Article 12 of the India-USA DTAA. Annual maintenance charges are not taxable as fee for technical services or included services merely because they are linked to software supply; Article 12(4)(a) does not apply once the licence fee is not royalty, and Article 12(4)(b) applies only where technical knowledge, experience, skill or know-how is made available to the recipient. On these principles, the additions were deleted and no substantial question of law arose. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446779