https://www.taxtmi.com/caselaws?id=797317 Consideration from sale of software licences to non-residents, where no right or interest in the copyright is transferred, is not royalty taxable in India. Such payments do not require tax deduction at source. The position was consistent with the principle applied in earlier proceedings involving the same taxpayer. en-us Thu, 06 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797317 Consideration from sale of software licences to non-residents, where no right or interest in the copyright is transferred, is not royalty taxable in India. Such payments do not require tax deduction at source. The position was consistent with the principle applied in earlier proceedings involving the same taxpayer. Case-Laws Income Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797317