Following assessee’s own case for AY 2005-06 to AY 2008-09, the Tribunal held that when there was no transfer of any right in respect of copyright by assessee and it was a case of mere transfer of a copyrighted article said payment was for copyrighted article and represented purchase price of an article and could not be considered as royalty either under Income-tax Act or under DTAA. (AY. 2012-13)
Qualcomm Incorporated v. DDIT (2018) 65 ITR 248/52 CCH 0338 (Delhi) (Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Consideration paid for copyrighted article is not royalty and hence cannot be brought to tax either under Act or under DTAA