https://www.taxtmi.com/caselaws?id=786892 Under the Indo-Swiss DTAA, the treaty rate for royalty and fees for technical services is treated as a ceiling that already includes surcharge, and education cess cannot be added separately. Payments for supply of software licences are characterised as consideration for limited use of software, not as royalty, where no copyright or right to exploit copyright is transferred. If the recipient has no permanent establishment in India, such receipts are treated as business profits and are not taxable in India. The note therefore reflects treaty-rate protection and the distinction between software use rights and copyright transfer. en-us Wed, 18 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786892 Under the Indo-Swiss DTAA, the treaty rate for royalty and fees for technical services is treated as a ceiling that already includes surcharge, and education cess cannot be added separately. Payments for supply of software licences are characterised as consideration for limited use of software, not as royalty, where no copyright or right to exploit copyright is transferred. If the recipient has no permanent establishment in India, such receipts are treated as business profits and are not taxable in India. The note therefore reflects treaty-rate protection and the distinction between software use rights and copyright transfer. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786892