The High Court, dismissing the Revenue’s appeal, held that no substantial question of law arose as the Tribunal had rightly concluded that consideration received from the sale or supply of off-the-shelf software, without transfer of any copyright or rights therein, did not constitute royalty under Article 12(3) of the India-Singapore DTAA. (AY. 2009-10)
CIT (IT) v. DXC Technology Services Singapore Pte. Ltd. [2024] 158 taxmann.com 431 / (2026) 486 ITR 423 (Delhi)(HC) Editorial: CIT (IT) v. DXC Technology Services Singapore Pte. Ltd. (2026) 486 425 / 309 Taxman 242 (SC), SLP of the revenue dismissed on account of delay of 598 days.
S.9(1)(vi): Income deemed to accrue or arise in India-Royalty-Sale or supply of software-No transfer of copyright, only copyrighted article supplied-Receipts not liable to tax as royalty under Article 12(3) of India-Singapore DTAA-DTAA-India-Singapore. [S.90, Art. 12(3)]
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