https://www.taxtmi.com/caselaws?id=314069 Income from licensing and sale of software products, and subscription receipts from cloud services, was treated as not taxable as royalty under the Income-tax Act and the relevant DTAA provisions. The Tribunal's view followed the Supreme Court ruling in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT, and the High Court found no contrary substantial question of law for consideration. The revenue's appeal was therefore closed, leaving the Tribunal's conclusion undisturbed. en-us Thu, 16 Feb 2023 00:00:00 +0530 Thu, 07 May 2026 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314069 Income from licensing and sale of software products, and subscription receipts from cloud services, was treated as not taxable as royalty under the Income-tax Act and the relevant DTAA provisions. The Tribunal's view followed the Supreme Court ruling in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT, and the High Court found no contrary substantial question of law for consideration. The revenue's appeal was therefore closed, leaving the Tribunal's conclusion undisturbed. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314069