https://www.taxtmi.com/caselaws?id=779976 Consideration received on sale or licence of software to non-resident entities was analysed by distinguishing transfer of copyright from sale of copyrighted articles. On the facts recorded, the respondent had not parted with copyright in a manner that would make the receipts royalty under the Income-tax Act, so the software sale receipts were not taxable in India as royalty. The court also noted that the governing tax position on software payments had already been settled by the Supreme Court, applying equally to the payee, and therefore the request to defer the appeal pending a review petition was untenable and no interference was warranted. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779976 Consideration received on sale or licence of software to non-resident entities was analysed by distinguishing transfer of copyright from sale of copyrighted articles. On the facts recorded, the respondent had not parted with copyright in a manner that would make the receipts royalty under the Income-tax Act, so the software sale receipts were not taxable in India as royalty. The court also noted that the governing tax position on software payments had already been settled by the Supreme Court, applying equally to the payee, and therefore the request to defer the appeal pending a review petition was untenable and no interference was warranted. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779976