Income for Sale of Specialized Software Maintenance & Support Services is Not a Royalty

Trimble Solutions Corporation Vs DCIT (International Taxation) (ITAT Mumbai) The issue under consideration is whether the Income received for sale of specialized software and maintenance and support services is considered as ‘Royalty’ as per India-Finland Tax Treaty? ITAT states that, the assessee in addition to distribution of software products in India had also provided software upgrades, maintenance and support services with regard to its software to the distributors, who in turn provided the same to the end user customers who had entered into a maintenance agreement with the di...