BMC Software Asia Pacific Pte Ltd. v. ACIT (2021) 191 ITD 621 (Pune)(Trib.)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software /licence-Not taxable in India-DTAA-India-Singapore. [S. 9(1)(vii), Art. 5, 7, 12]

Tribunal held that since receipts were on account of sale of software/license and rendition of services in connection with software and not for parting copyright of software, such receipts could not be brought within ambit of royalty. Receipts would be in nature of business profits, however, since assessee did not have PE in India, income would cease to be taxable in India.  (AY. 2010-11)