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1. Mischief of 'royalty' u/s 9(1) - payment made for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of...

2. Whether the consideration paid for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - held yes - HC

3. TDS - Sale of pre-packaged software - What the licensee has acquired is only a copy of the copyright article whereas the copyright remains with the owner and the...

4. Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the...

5. TDS u/s 195 - Withholding Tax - Purchases for copyrighted articles - Royalty - The amounts paid by resident Indian end-users/distributors to non-resident computer...

6. The High Court examined whether payments made by an Indian company to its associated entity in the US for supply of computer software constituted "royalty" under the...

7. Income accrued in India - the sale proceeds cannot be characterized as 'Royalty' as per Article 12 of the India- Ireland DTAA, as the same is towards the use of...

8. TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

9. Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software...

10. TDS u/s 195 - Royalty - the amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as consideration for the...

11. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...

12. Supply of software on license – What has been transferred is not copyright or the right to use copyright but a limited right to use the copyrighted material and does not...

13. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

14. Payments made by the respondent for obtaining computer software were not liable to be taxed in India as royalties u/s 9(1)(vi) of the Income Tax Act, 1961. Following...

15. Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to...