https://www.taxtmi.com/caselaws?id=761511 Receipts from sale of shrink-wrapped software to Indian resellers and end users were held not to constitute royalty because no copyright rights were transferred; consideration for a copyrighted article was distinguished from consideration for use of copyright. The retrospective amendment to section 9(1)(vi) of the Income-tax Act could not expand the meaning of royalty under the India-US DTAA, and the treaty characterization prevailed. Applying the Supreme Court ruling in Engineering Analysis, the software receipts were treated as non-taxable as royalty and the addition was deleted in favour of the assessee. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 11 Nov 2024 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761511 Receipts from sale of shrink-wrapped software to Indian resellers and end users were held not to constitute royalty because no copyright rights were transferred; consideration for a copyrighted article was distinguished from consideration for use of copyright. The retrospective amendment to section 9(1)(vi) of the Income-tax Act could not expand the meaning of royalty under the India-US DTAA, and the treaty characterization prevailed. Applying the Supreme Court ruling in Engineering Analysis, the software receipts were treated as non-taxable as royalty and the addition was deleted in favour of the assessee. Case-Laws Income Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761511