https://www.taxtmi.com/caselaws?id=797698 Restricted end-user software licences that confer no copyright rights, commercial exploitation rights or authority to modify, sublicense or reproduce software do not constitute royalty under Article 12(3) of the India-USA DTAA. The related software payment therefore carries no withholding-tax obligation or consequential default liability. Under the India-Germany DTAA, consideration for video-conferencing equipment and allied non-service components cannot be treated wholly as fees for technical services. Withholding may be confined to the separately identified installation, setup and training consideration at the applicable treaty rate, with consequential default liability recomputed. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797698 Restricted end-user software licences that confer no copyright rights, commercial exploitation rights or authority to modify, sublicense or reproduce software do not constitute royalty under Article 12(3) of the India-USA DTAA. The related software payment therefore carries no withholding-tax obligation or consequential default liability. Under the India-Germany DTAA, consideration for video-conferencing equipment and allied non-service components cannot be treated wholly as fees for technical services. Withholding may be confined to the separately identified installation, setup and training consideration at the applicable treaty rate, with consequential default liability recomputed. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797698