https://www.taxtmi.com/caselaws?id=752107 Consideration for a software licence was treated as business income, not royalty, because the licence conferred only a non-exclusive, non-transferable right to use a copyrighted article and did not transfer copyright rights; in the absence of a permanent establishment in India, the receipts were not taxable in India under the India-USA DTAA. Receipts from annual maintenance and support services were also held not taxable as fees for technical services or included services, because the services did not make available technical knowledge, experience, skill, know-how, or processes to the recipient. The assessment addition on both software licence and AMC receipts was deleted. en-us Wed, 01 May 2024 00:00:00 +0530 Fri, 03 May 2024 07:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752107 Consideration for a software licence was treated as business income, not royalty, because the licence conferred only a non-exclusive, non-transferable right to use a copyrighted article and did not transfer copyright rights; in the absence of a permanent establishment in India, the receipts were not taxable in India under the India-USA DTAA. Receipts from annual maintenance and support services were also held not taxable as fees for technical services or included services, because the services did not make available technical knowledge, experience, skill, know-how, or processes to the recipient. The assessment addition on both software licence and AMC receipts was deleted. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752107