https://www.taxtmi.com/caselaws?id=449541 Consideration from software licence subscriptions was held not to be royalty under Article 12 of the India-Japan DTAA or the Income-tax Act because the receipts did not involve transfer of copyright rights. Relying on the Supreme Court decision in Engineering Analysis and earlier tribunal and advance ruling rulings, the Tribunal noted that the Revenue had not shown any factual or legal distinction warranting a different view. The character of the receipts therefore remained business income outside the royalty provisions, so taxability on that basis failed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Tue, 13 Feb 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449541 Consideration from software licence subscriptions was held not to be royalty under Article 12 of the India-Japan DTAA or the Income-tax Act because the receipts did not involve transfer of copyright rights. Relying on the Supreme Court decision in Engineering Analysis and earlier tribunal and advance ruling rulings, the Tribunal noted that the Revenue had not shown any factual or legal distinction warranting a different view. The character of the receipts therefore remained business income outside the royalty provisions, so taxability on that basis failed. Case-Laws Income Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449541