https://www.taxtmi.com/caselaws?id=761872 Receipts for supply of software bundled with installation, testing, commissioning and AMC were not royalty where the Indian customer obtained only a non-exclusive, non-transferable licence and no title or copyright interest in the software or documentation. The tribunal applied the principle that payment for mere use of software, without transfer of any right in the underlying copyright, does not amount to royalty. It also held that the India-Singapore DTAA definition, being narrower and more beneficial, prevails over the expanded domestic definition. The receipts were therefore not taxable in India under section 9(1)(vi) or Article 12, and the addition was deleted. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 18 Nov 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761872 Receipts for supply of software bundled with installation, testing, commissioning and AMC were not royalty where the Indian customer obtained only a non-exclusive, non-transferable licence and no title or copyright interest in the software or documentation. The tribunal applied the principle that payment for mere use of software, without transfer of any right in the underlying copyright, does not amount to royalty. It also held that the India-Singapore DTAA definition, being narrower and more beneficial, prevails over the expanded domestic definition. The receipts were therefore not taxable in India under section 9(1)(vi) or Article 12, and the addition was deleted. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761872