AAR- Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’

AAR Dissents From Its Own View On Taxing Software and ruled Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’ In Re: Millennium IT Software Ltd (AAR) – In the present case, not merely the use is licensed but the licensee is given the right to copy it and use it wherever it is needed by it for its business. The right given for a consideration to copy the copyrighted software and use it for its own purposes by ICEL whenever and wherever needed by it, clearly attracts the definition of royalty to the consideration paid by ICEL to ...