Tax on Amount received for sale of specialized software & maintenance & support services under India Finland DTAA

Trimble Solutions Corporation Vs DCIT (ITAT Mumbai) We find that the issue involved in the present appeal i.e as to whether the payments received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) could be held as “royalty” as per Article 12 of the India-Finland tax treaty, and also as per the Explanation 2 to Sec. 9(1)(vi) of the Act, had came up for adjudication before the Tribunal in the assessee‟s own appeals for A.Y 2010-11 (ITA No. 6481/Mum/2017) & A.Y 2011­12 (ITA No. 6482/Mum/2017) viz. Trim...