https://www.taxtmi.com/caselaws?id=459521 Commission paid to non-resident agents for procuring export orders outside India was treated as not chargeable to tax in India, so no tax deduction at source arose and disallowance for non-deduction could not be sustained. Payments to foreign licensors for content and software under non-exclusive, non-transferable licences were held not to be royalty because they involved only access to a copyrighted article, not transfer of copyright or other intellectual property rights; tax was therefore not deductible at source on those remittances. On both issues, the additions for non-deduction of tax at source were unsustainable. en-us Mon, 26 Feb 2018 00:00:00 +0530 Tue, 17 Dec 2024 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459521 Commission paid to non-resident agents for procuring export orders outside India was treated as not chargeable to tax in India, so no tax deduction at source arose and disallowance for non-deduction could not be sustained. Payments to foreign licensors for content and software under non-exclusive, non-transferable licences were held not to be royalty because they involved only access to a copyrighted article, not transfer of copyright or other intellectual property rights; tax was therefore not deductible at source on those remittances. On both issues, the additions for non-deduction of tax at source were unsustainable. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459521