Held that receipts on account of sale of software licences would not constitute royalty within meaning of DTAA between India and Australia and provisions of section 9(1)(vi) of the Act. Not liable to deduct tax at source. (AY.2010-11)
Atlassian Pty Ltd. v. DCIT(IT) (2021) 191 ITD 731 (Bang.)(Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software licences to end-users-Not transfer of copyright-Not royalty-Not liable to deduct tax at source-DTAA-India-Australia. [S. 9(1)(vi), 195, Art. 12]