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Case Law Details

Case Name : Re. Citrix Systems Asia Pacific Pty. Ltd. (AAR)
Related Assessment Year :
Courts : Advance Rulings
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In re Citrix Systems Asia Pacific Pty. Ltd. (AAR)- We find from the decision of the Karnataka High Court in CIT v. M/s. Samsung Electronics Co. Ltd (ITA No. 2808 of 2005) and connected cases that that High Court has held that in that case, the argument that it would be only a sale of copy of the copyright software could not be accepted. It was a payment towards the price of CD, the software and the license to use granted. The payment was royalty as defined in the Income-tax Act and the DTAC involved therein.

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