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TMI Blog2021 (8) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... an customer towards sale of software would constitute royalty within the meaning of section 9(1)(vi) of the Income-tax Act and Article 12 of the DTAA between India and USA - whether the receipts from Indian customers towards annual maintenance service, implementation and consultancy services can be brought to tax as fees for technical services? - HELD THAT:- Issue in question is squarely covered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s receipts on account of sale of software also cannot be brought to tax as fees for technical services. Appeal filed by the assessee is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... oyalty within the meaning of Article 12(3) of the DTAA and as per the provisions of section 9(1)(vi) of the I.T.Act. The A.O. also brought to tax the receipts from Indian customers on account of annual maintenance service, implementation and consulstancy as fees for technical services u/s 9(1)(vii) of the I.T.Act and fees for included services under Article 12(4)(a) of India-US DTAA. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the DTAA between India and USA. 4.1 As regards the amounts received towards annual maintenance services, implementation and consultancy services, it was stated that when the receipts on account of sale of software itself not included as royalty. Miscellaneous income on the same such as annual maintenance also cannot be brought to tax as fees for technical services. 4.2 The learned Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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