Payment for mere right to use copyrighted software cannot be treated as Royalty

Trigo SAS Vs DCIT (ITAT Pune) Assessee has merely transferred the right to use copyrighted software ANTIFOG and that it had not transferred the copyright itself to Trigo India. TRIGO India was authorized to have access to and make use of the copyrighted software ANTIFOG. In the Software License Agreement entered into, it is evident that the assessee i.e. Trigo SAS is „Licensor‟ and TRIGO Quality Production Services Pvt. Ltd. which is Indian Company as a „Licensee‟. That the various clauses of this Software License Agreement verified the fact that copyright of the software ANTIFOG is ve...