https://www.taxtmi.com/highlights?id=92038 The ITAT dismissed the revenue's appeals, holding that receipts by a non-resident US corporate assessee from supply of end-user software licenses and related services do not constitute "royalty" taxable under the India-USA DTAA. The Tribunal found the license restricted copying, distribution, sublicensing, rent, source-code access and modification, and did not effect a transfer of copyright. The First Appellate Authority's detailed factual and legal analysis - applying the controlling Supreme Court ratio on software licensing and copyright transfer - was upheld as unassailed by any material demonstrating transfer of copyright. Consequently, the impugned demand was not sustained and the revenue's appeals were dismissed. en-us Fri, 29 Aug 2025 08:56:29 +0530 Fri, 29 Aug 2025 08:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92038 The ITAT dismissed the revenue's appeals, holding that receipts by a non-resident US corporate assessee from supply of end-user software licenses and related services do not constitute "royalty" taxable under the India-USA DTAA. The Tribunal found the license restricted copying, distribution, sublicensing, rent, source-code access and modification, and did not effect a transfer of copyright. The First Appellate Authority's detailed factual and legal analysis - applying the controlling Supreme Court ratio on software licensing and copyright transfer - was upheld as unassailed by any material demonstrating transfer of copyright. Consequently, the impugned demand was not sustained and the revenue's appeals were dismissed. Highlights Income Tax Fri, 29 Aug 2025 08:56:29 +0530 https://www.taxtmi.com/highlights?id=92038