This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Fee for grant of software license, including software maintenance, consulting charges and training fees are not Royalty
Case Law Details
- Case Name
- TIBCO Software B.V. Vs ACIT (IT) (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
TIBCO Software B.V. Vs ACIT (IT) (ITAT Pune)
Fee for grant of software license, including software maintenance, consulting charges and training fees, is not taxable in India
Facts- The appellant, is a non-resident company, engaged in sale of Software licences and provision of Software maintenance, Consulting and Training services in India. The ROI for AY 2011-12 was not filed by assessee. Thereafter, on receipt of information that the appellant had received income of Rs.33,96,623/- on which TDS had been deducted, the AO formed an opinion that income had escaped assessment to t...
Author Info
