https://www.taxtmi.com/caselaws?id=460957 Receipts arising from cross-charged third-party software licence costs were not taxable as fee for included services because Article 12(4) of the India-Canada DTAA requires technical or consultancy services that "make available" technical knowledge, skill or know-how, and mere use of software did not satisfy that test. The same receipts were also not taxable as royalty under Article 12(3) because payment for a non-exclusive software licence for a copyrighted article, without any transfer of copyright or right of commercial exploitation, is not royalty. The addition made on this basis could not be sustained. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 04 Mar 2025 18:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460957 Receipts arising from cross-charged third-party software licence costs were not taxable as fee for included services because Article 12(4) of the India-Canada DTAA requires technical or consultancy services that "make available" technical knowledge, skill or know-how, and mere use of software did not satisfy that test. The same receipts were also not taxable as royalty under Article 12(3) because payment for a non-exclusive software licence for a copyrighted article, without any transfer of copyright or right of commercial exploitation, is not royalty. The addition made on this basis could not be sustained. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460957