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Supply of shrink-wrap software is transfer of right to use copyright and covered in royalty liable to TDS u/s 195
Case Law Details
- Case Name
- M/s Tejas Networks Ltd. Vs DDIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10 – 2011-12
- Courts
- All ITAT, ITAT Bangalore
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Brief of the Case
ITAT Bangalore held In the case of M/s Tejas Networks Ltd. vs. DDIT that the right that is transferred in the present case is the transfer of copyright including the right to make copy of software for internal business, and payment made in that regard would constitute “royalty” for imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill as per clause (iv) of Explanation 2 to section 9(1)(vi) of the Act. In any view of the matter, in view of the provisions of section 90 of the Act, agre...
