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Software Licensing–Not "Royalty"
Case Law Details
- Case Name
- M/S Infrasoft Limited Vs Assistant Director Of Income-Tax (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04
- Courts
- ITAT Delhi
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Income tax – India-UK DTAA – software licensing – income arising from allowing ‘right to use’ to Indian software buyers is actually sale of copyrighted article which does not involve transfer of copyright and such receipt is not royalty either under Sec 9(1)(vi) or under DTAA: ITAT
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘F’ : NEW DELHI
ITA No. 847/Del/2008
Assessment Year : 2003-04
M/s INFRASOFT LIMITED
INDIA BRANCH OFFICE,
C/o BENTLEY SYSTEMS INDIA PVT LTD
203, OKHLA INDUSTRIAL ESTATE, PHASE-III,
NEW DELHI – 110020
P...
