https://www.taxtmi.com/caselaws?id=783739 Royalty paid to non-resident OEMs for manufacture of subscriber units and infrastructure equipment outside India was not taxable in India under section 9(1)(vi)(c) and Article 12(7)(b) because the OEMs manufactured outside India, title passed outside India, and the arrangements reflected business with India rather than business in India. BREW receipts were also not taxable as royalty because the licence covered only a copyrighted article, with no transfer of copyright or rights in copyright. The article reiterates that the deeming provision for royalty must be strictly construed and that software payments are not royalty where copyright rights are not conveyed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783739 Royalty paid to non-resident OEMs for manufacture of subscriber units and infrastructure equipment outside India was not taxable in India under section 9(1)(vi)(c) and Article 12(7)(b) because the OEMs manufactured outside India, title passed outside India, and the arrangements reflected business with India rather than business in India. BREW receipts were also not taxable as royalty because the licence covered only a copyrighted article, with no transfer of copyright or rights in copyright. The article reiterates that the deeming provision for royalty must be strictly construed and that software payments are not royalty where copyright rights are not conveyed. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783739