Software Licensing–Not "Royalty"

Income tax – India-UK DTAA – software licensing – income arising from allowing ‘right to use’ to Indian software buyers is actually sale of copyrighted article which does not involve transfer of copyright and such receipt is not royalty either under Sec 9(1)(vi) or under DTAA: ITAT  IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI ITA No. 847/Del/2008 Assessment Year : 2003-04 M/s INFRASOFT LIMITED INDIA BRANCH OFFICE, C/o BENTLEY SYSTEMS INDIA PVT LTD 203, OKHLA INDUSTRIAL ESTATE, PHASE-III, NEW DELHI – 110020 PAN NO : AAACI5073...