Held that payment was made for sale/license of computer software on a CD/other physical media and end-user only got right to use computer software under a non-exclusive licence ensuring owner continues to retain ownership under section 14(b) of Copyright Act, payments could not be classed as a royalty. Matter remanded to examine the terms of agreement. (AY. 2012-13, 2014-15)
World Courier (India) (P.) Ltd. v. (2021) 191 ITD 264 /(2022) 99 ITR 170 (Bang.)(Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of computer software on a CD-Payment is not royalty-Matter remanded-DTAA-India-USA. [S. 9(1)(vii), Art. 12, Copy Right Act, S. 14(b)]