Receipts from sale of software licences not constitutes royalty

Atlassian Pty Limited Vs DCIT (ITAT Bangalore)  In the instant case, the assessee is a foreign company, which sells software licences to the end-users in India. Therefore, this case falls within the first category grouped by the Hon’ble Apex Court. The Assessing Officer in this case had elaborately examined the end-users licence agreement entered between the assessee and the Indian customers. The relevant portion of the end-users licence agreement considered by the A.O. in the final assessment order are extracted from pages 16 to 18 of the assessment order, hence, the same is not reproduced...