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Sum received on sale of shrink wrapped software in India couldn't be treated as royalty

April 23, 2020[2020] 116 taxmann.com 243 (Mumbai - Trib.)/[2020] 184 ITD 701 (Mumbai - Trib.)
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INTERNATIONAL TAXATION : Payment received by assessee, a USA based company, on account of data access/link charges from its Indian subsidiary was neither for scientific work nor any patent, trademark, design, plan or secret formula or process, thus, it could not be held to be royalty under article 12 of India-US DTAA

NTERNATIONAL TAXATION : Payment received by assessee for sale of a copyrighted/shrink-wrapped software, which could not be treated as consideration for transfer of any copyright, thus, same could not be treated as royalty under article 12 of India-US DTAA

INTERNATIONAL TAXATION : Where professional and consultancy services provided by assessee, a USA based company to an Indian company, did not 'make available' any technical knowledge, experience, skill, know-how or process or consist of any development and transfer of any design, receipt on account of said services was not taxable as fee for included services under article 12 of India-US DTAA

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