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Payments received by the applicant from the distributor for sale of software product is in the nature of royalty
Case Law Details
- Case Name
- Re. Citrix Systems Asia Pacific Pty. Ltd. (AAR)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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.
Some decisions of Income-tax Appellate Tribunals and the decision of ...
