https://www.taxtmi.com/caselaws?id=780695 Consideration for a non-exclusive, non-transferable software licence for use of a copyrighted article, rather than transfer of copyright or commercial exploitation rights, is not taxable as royalty or process royalty under the India-USA DTAA and is treated as business profits absent a permanent establishment. Ancillary support and maintenance services are not taxable as fees for technical services or fees for included services unless they make available technical knowledge, skill, experience, know-how or processes to the customer; training that does not meet that treaty test is insufficient. On these principles, the income was held not taxable in India and the addition was deleted. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780695 Consideration for a non-exclusive, non-transferable software licence for use of a copyrighted article, rather than transfer of copyright or commercial exploitation rights, is not taxable as royalty or process royalty under the India-USA DTAA and is treated as business profits absent a permanent establishment. Ancillary support and maintenance services are not taxable as fees for technical services or fees for included services unless they make available technical knowledge, skill, experience, know-how or processes to the customer; training that does not meet that treaty test is insufficient. On these principles, the income was held not taxable in India and the addition was deleted. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780695