https://www.taxtmi.com/caselaws?id=57778 Payment for imported software embedded in telecom equipment was not royalty where the software formed part of a single integrated customer-specific system and the payer acquired only a copyrighted article, not any right to exploit, duplicate, or commercially use the underlying copyright. As the amount was not consideration for use of, or right to use, copyright, patent, process, or industrial equipment, it fell outside section 9(1)(vi) and the corresponding treaty concept. Since the sum was not chargeable to tax in India as royalty, no withholding obligation arose under section 195, and the payer could not be treated as an assessee in default or liable to interest under sections 201(1) and 201(1A). en-us Fri, 31 Oct 2003 00:00:00 +0530 Thu, 04 Jul 2024 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57778 Payment for imported software embedded in telecom equipment was not royalty where the software formed part of a single integrated customer-specific system and the payer acquired only a copyrighted article, not any right to exploit, duplicate, or commercially use the underlying copyright. As the amount was not consideration for use of, or right to use, copyright, patent, process, or industrial equipment, it fell outside section 9(1)(vi) and the corresponding treaty concept. Since the sum was not chargeable to tax in India as royalty, no withholding obligation arose under section 195, and the payer could not be treated as an assessee in default or liable to interest under sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57778