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‘Software Maintenance Charges’ paid to foreign AE for use of software for own purpose not taxable as royalty

January 6, 2020[2020] 113 61 (Pune - Trib.)

INTERNATIONAL TAXATION : Where assessee, being shipping agent of its foreign based AE, paid software maintenance charges to said AE for use of software for its own business purpose and not for use of, or right to use, any copyright of software, it would not constitute royalties under Article 13 of DTAA, therefore, there was no requirement on part of assessee to deduct tax at source

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