https://www.taxtmi.com/caselaws?id=754733 ITAT Bangalore held that software license receipts from a foreign company to its Indian distributor for end-user sales do not constitute royalty under the India-US Tax Treaty. The tribunal found that end-users received only non-exclusive, non-transferable, and non-sub-licensable licenses. Additionally, maintenance service receipts were deemed inextricably linked to software licenses and therefore not taxable as fees for included services under Article 12(4)(a) of the DTAA. The Revenue's appeal was dismissed, upholding the CIT(A)'s decision. en-us Mon, 08 Jan 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754733 ITAT Bangalore held that software license receipts from a foreign company to its Indian distributor for end-user sales do not constitute royalty under the India-US Tax Treaty. The tribunal found that end-users received only non-exclusive, non-transferable, and non-sub-licensable licenses. Additionally, maintenance service receipts were deemed inextricably linked to software licenses and therefore not taxable as fees for included services under Article 12(4)(a) of the DTAA. The Revenue's appeal was dismissed, upholding the CIT(A)'s decision. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754733