https://www.taxtmi.com/caselaws?id=451282 Remittances for software-related support, maintenance and allied services were examined to determine whether they constituted royalty or fees for technical services, with corresponding withholding tax liability under section 201. Applying the earlier decision in the assessee's own case and the Supreme Court ruling in Engineering Analysis, the agreements were read as granting only a non-exclusive, non-transferable licence to use the copyrighted product, without transfer of copyright rights. The transaction was treated as use of a product or integrated system rather than a licence in copyright, and the treaty definition of royalty was held to prevail. The payments were therefore not taxable as royalty or technical services, and no default in tax deduction arose. en-us Thu, 25 Jan 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451282 Remittances for software-related support, maintenance and allied services were examined to determine whether they constituted royalty or fees for technical services, with corresponding withholding tax liability under section 201. Applying the earlier decision in the assessee's own case and the Supreme Court ruling in Engineering Analysis, the agreements were read as granting only a non-exclusive, non-transferable licence to use the copyrighted product, without transfer of copyright rights. The transaction was treated as use of a product or integrated system rather than a licence in copyright, and the treaty definition of royalty was held to prevail. The payments were therefore not taxable as royalty or technical services, and no default in tax deduction arose. Case-Laws Income Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451282