https://www.taxtmi.com/caselaws?id=754462 Consideration paid for resale or use of computer software under a licence or distribution arrangement, where no interest or right in the copyright itself is conferred, is not royalty under section 9(1)(vi) of the Income-tax Act. On that basis, such remittances to non-resident suppliers in DTAA countries do not give rise to income taxable in India, and the payer is not required to deduct tax at source under section 195. The Bombay HC applied the Supreme Court's ruling in Engineering Analysis Centre of Excellence and held that the software payments in the appeals were of the same nature, leaving no surviving question of law for the Revenue. en-us Fri, 21 Jun 2024 00:00:00 +0530 Mon, 24 Jun 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754462 Consideration paid for resale or use of computer software under a licence or distribution arrangement, where no interest or right in the copyright itself is conferred, is not royalty under section 9(1)(vi) of the Income-tax Act. On that basis, such remittances to non-resident suppliers in DTAA countries do not give rise to income taxable in India, and the payer is not required to deduct tax at source under section 195. The Bombay HC applied the Supreme Court's ruling in Engineering Analysis Centre of Excellence and held that the software payments in the appeals were of the same nature, leaving no surviving question of law for the Revenue. Case-Laws Income Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754462