https://www.taxtmi.com/caselaws?id=793442 Standardised software licence and subscription receipts, supplied through non-exclusive and non-transferable arrangements with only incidental support, were analysed as not involving transfer of source code, proprietary rights, technical know-how or other commercially exploitable intellectual property; on that basis, the consideration was treated as not taxable as fees for technical services under the Act and the India-Ireland DTAA, and the addition was deleted. The separate refund-adjustment claim required limited factual verification before consequential relief could be granted, so that matter was remanded to the Assessing Officer for appropriate relief after verification. en-us Fri, 05 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793442 Standardised software licence and subscription receipts, supplied through non-exclusive and non-transferable arrangements with only incidental support, were analysed as not involving transfer of source code, proprietary rights, technical know-how or other commercially exploitable intellectual property; on that basis, the consideration was treated as not taxable as fees for technical services under the Act and the India-Ireland DTAA, and the addition was deleted. The separate refund-adjustment claim required limited factual verification before consequential relief could be granted, so that matter was remanded to the Assessing Officer for appropriate relief after verification. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793442