Amount paid for supply of software which is not embedded in equipment is taxable as royalty

Reliance Infocom Ltd. (now known as Reliance Communications Ltd.) & others. vs. DDIT(IT). ITA No. 730/Mum/09, Date of Decision 06/09/2013, ITAT-Mumbai Facts : Briefly stated, Reliance Infocomm Ltd., now known as Reliance Communications Ltd. wanted to establish wireless telecommunications network in India. As a part of that it has entered into a Wireless Network General Terms and Conditions contract and Wireless Software contract dated 3 1.07.2002 with Lucent Technologies Hindustan Pvt. Ltd. (LTHPL), an Indian company of M/s. Lucent group, USA. Wireless software Assignment and Assumption a...