https://www.taxtmi.com/caselaws?id=787368 The note examines taxation of software licence and maintenance receipts under the India-Canada DTAA, focusing on whether the amounts constituted royalty or fees for included services and whether the non-resident had a permanent establishment in India. It states that, on identical facts in earlier years, the same receipts had already been held not taxable, and that no material change was shown. It further records that the revenue did not prove a PE in India, the equipment-royalty premise was rejected as unsustainable, and in the absence of a PE the business income could not be taxed under section 44BB. The discussion concludes that treaty protection prevailed and the characterization issues became academic. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787368 The note examines taxation of software licence and maintenance receipts under the India-Canada DTAA, focusing on whether the amounts constituted royalty or fees for included services and whether the non-resident had a permanent establishment in India. It states that, on identical facts in earlier years, the same receipts had already been held not taxable, and that no material change was shown. It further records that the revenue did not prove a PE in India, the equipment-royalty premise was rejected as unsustainable, and in the absence of a PE the business income could not be taxed under section 44BB. The discussion concludes that treaty protection prevailed and the characterization issues became academic. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787368