https://www.taxtmi.com/caselaws?id=471722 Payments to a Singapore non-resident for Turnitin and iThenticate software solutions were not royalty under the India-Singapore DTAA where distribution arrangements granted no interest in, or right to use, the software copyright. The payments related to software supplied for resale to Indian distributors or end-users and did not constitute consideration for use of copyright. As no income taxable in India arose, no tax deduction at source obligation applied, and the related disallowance for non-deduction was deleted. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471722 Payments to a Singapore non-resident for Turnitin and iThenticate software solutions were not royalty under the India-Singapore DTAA where distribution arrangements granted no interest in, or right to use, the software copyright. The payments related to software supplied for resale to Indian distributors or end-users and did not constitute consideration for use of copyright. As no income taxable in India arose, no tax deduction at source obligation applied, and the related disallowance for non-deduction was deleted. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471722