Payment made for supply of software embedded in equipment couldn't be taxed as royalty
The In the ITAT Kolkata Bench 'C' income earned by assessee a company incorporated in Netherlands from on-shore supply of software and licenses for mere purpose of operating equipment is for 'copyright' in such software because software in question is embedded in equipment supplied under project and cannot be regarded as giving any independent right to use software. Accordingly, such consideration is for purchase of a 'copyrighted article' and hence not taxable as 'royalty'
HITT Holland Institute of Traffic Technology B.V. v. Deputy Director of Income-tax  78 taxmann.com 101 (Kolkata - Trib.)
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