https://www.taxtmi.com/caselaws?id=311526 Consideration paid by resident Indian end-users or distributors to non-resident software suppliers under end-user licence or distribution agreements is not royalty where the arrangement grants only a non-exclusive right to use the software without transfer of copyright rights. Where a DTAA applies, the treaty definition prevails over the wider domestic definition of royalty under section 90(2), so the payments are not treated as taxable income in India on that basis and no withholding obligation arises under section 195. en-us Fri, 29 Jul 2022 00:00:00 +0530 Sat, 30 Dec 2023 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311526 Consideration paid by resident Indian end-users or distributors to non-resident software suppliers under end-user licence or distribution agreements is not royalty where the arrangement grants only a non-exclusive right to use the software without transfer of copyright rights. Where a DTAA applies, the treaty definition prevails over the wider domestic definition of royalty under section 90(2), so the payments are not treated as taxable income in India on that basis and no withholding obligation arises under section 195. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311526