https://www.taxtmi.com/caselaws?id=751410 Receipts from software licence sales to an Indian distributor and end users were analysed under section 9(1)(vi) of the Income-tax Act, 1961 and Article 12 of the India-Singapore DTAA. The governing principle applied was that payments are not royalty where the recipient obtains only a non-exclusive, non-transferable right to resell or use software, without any transfer of copyright or any right to exploit copyright under sections 14(a) or 14(b) of the Copyright Act, 1957. As the agreements were materially the same as earlier arrangements and were covered by Engineering Analysis, the software receipts were treated as non-royalty and the addition on that basis was deleted. en-us Wed, 27 Mar 2024 00:00:00 +0530 Tue, 16 Apr 2024 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751410 Receipts from software licence sales to an Indian distributor and end users were analysed under section 9(1)(vi) of the Income-tax Act, 1961 and Article 12 of the India-Singapore DTAA. The governing principle applied was that payments are not royalty where the recipient obtains only a non-exclusive, non-transferable right to resell or use software, without any transfer of copyright or any right to exploit copyright under sections 14(a) or 14(b) of the Copyright Act, 1957. As the agreements were materially the same as earlier arrangements and were covered by Engineering Analysis, the software receipts were treated as non-royalty and the addition on that basis was deleted. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751410