Case Law Details
Attachmate Corporation Vs DCIT (ITAT Delhi)
Main issue relates to AO/DRP holding that the payments received by the assessee on sale of software to Indian resellers/distributors is in the nature of ‘Royalty’ chargeable to tax u/s 9(1)(vi) of the I.T. Act and Article 12 of the India-USA DTAA.
ITAT held that payment received by the assessee on sale of software to Indian resellers/distributors is not in the nature of “Royalty” chargeable to tax u/s 9(1)(vi) of the I.T. Act and under Article 12 of the India-USA DTAA. ITAT relied on Its order in the case of Assessee for immediately preceding assessment year.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal filed by the assessee is directed against the order passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 relating to A.Y. 2015-16.
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