https://www.taxtmi.com/caselaws?id=458695 Receipts from sale of shrink-wrapped software were held not taxable as royalty under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-USA DTAA because the consideration was for a copyrighted article, not for transfer of copyright rights. The issue was covered by earlier coordinate bench decisions in the assessee's own case for preceding years, and that settled view was followed. On that basis, the software receipts could not be characterised as royalty, and the corresponding addition was deleted. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 11 Nov 2024 10:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458695 Receipts from sale of shrink-wrapped software were held not taxable as royalty under section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-USA DTAA because the consideration was for a copyrighted article, not for transfer of copyright rights. The issue was covered by earlier coordinate bench decisions in the assessee's own case for preceding years, and that settled view was followed. On that basis, the software receipts could not be characterised as royalty, and the corresponding addition was deleted. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458695