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TDS U/s. 195 on Grant of license for copyrighted software for internal business purposes
Case Law Details
- Case Name
- Reliance General Insurance Co. Ltd. Vs Income Tax Officer (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Mumbai
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Reliance General Insurance Co. Ltd. Vs ITO (ITAT Mumbai)
We shall first advert to the remittance of USD 100,000 made by the assessee towards licence fees to M/s Fair Isaac International Corpn. We have perused the copy of the agreement entered into by the assessee with M/s Fair Isaac International Corpn i.e “Fair Isaac Order Form-Blaze Advisor”, dated 31.03.2008. We find that the assessee had entered into the aforesaid agreement with M/s Fair Isaac International Corpn. for acquiring a non-exclusive, non-transferable, non-assignable and a non-sublicenseable license to use th...
