https://www.scconline.com/blog/post/2021/03/03/amounts-paid-by-indian-companies-to-non-resident-manufacturers-suppliers-for-resale-use-of-the-computer-software-not-royalty-hence-not-taxable-in-india-supreme-court-read-detailed-report/
Amounts paid by Indian companies to non-resident manufacturers/suppliers for resale/use of the computer software not royalty, hence, not taxable in India: Supreme Court [Read detailed report]