Right to use granted through licensing of a software not taxable as Royally U/s. 9(1)(vi)

DCIT (International Taxation) Vs Qliktech International AB (ITAT Delhi)

Right to use granted through licensing of a software does not fall within the meaning of “Royalty” as provided for in the domestic law or the DTAA. Any consideration for the same is not taxable as Royally under section 9(1)(vi) or the relevant DTAA. Thus what has been transferred by the appellant is neither the copyright in the software nor the use of the copyright in the software, but what is transferred is the right to use the copyrighte

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