https://www.taxtmi.com/caselaws?id=777815 HC held that post-sale services did not transfer any right in the copyrighted article, applying the SC precedent in ENGINEERING ANALYSIS. The tribunal correctly concluded that income from the sale of software is not taxable as royalty under the Income Tax Act or the India-UK DTAA. Appeal dismissed, with no substantial question of law arising. en-us Sat, 23 Aug 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777815 HC held that post-sale services did not transfer any right in the copyrighted article, applying the SC precedent in ENGINEERING ANALYSIS. The tribunal correctly concluded that income from the sale of software is not taxable as royalty under the Income Tax Act or the India-UK DTAA. Appeal dismissed, with no substantial question of law arising. Case-Laws Income Tax Sat, 23 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777815