https://www.taxtmi.com/caselaws?id=756423 Payments for supply of computer software under distribution agreements or EULAs are not royalty where the arrangement does not grant any right or interest in copyright. Applying the Supreme Court's software-payment ruling, the Bombay HC treated Section 9(1)(vi) of the Income-tax Act, 1961, and its explanations as inapplicable because the relevant DTAA provisions were not less beneficial and the receipts were for resale or use of software, not for use of copyright. The Court aligned earlier co-ordinate decisions with that principle and held the software supply receipts were not taxable as royalty. en-us Tue, 23 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756423 Payments for supply of computer software under distribution agreements or EULAs are not royalty where the arrangement does not grant any right or interest in copyright. Applying the Supreme Court's software-payment ruling, the Bombay HC treated Section 9(1)(vi) of the Income-tax Act, 1961, and its explanations as inapplicable because the relevant DTAA provisions were not less beneficial and the receipts were for resale or use of software, not for use of copyright. The Court aligned earlier co-ordinate decisions with that principle and held the software supply receipts were not taxable as royalty. Case-Laws Income Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756423