Held that what had been transferred was not copyright or the right to use copyright but a limited right to use the copyrighted material and did not give rise to any royalty income and the revenue received from the BREW operator agreement and the test tools agreement was not chargeable to tax in the hands of the assessee. (AY.2015-16, 2016-17)
Qualcom Technologies Inc. v. Dy. CIT (2022) 93 ITR 13 / 194 ITD 329 (Delhi)(Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment made for use of software-Does not give rise to royalty-not table in hands of assessee-DTAA-India-USA. [Art. 12]