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Case Law Details

Case Name : GE Intelligent Platforms Asia Pacific Pte Ltd Vs A.C.I.T (ITAT Delhi)
Appeal Number : ITA No. 630/DEL/2017
Date of Judgement/Order : 01/07/2021
Related Assessment Year : 2013-14
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GE Intelligent Platforms Asia Pacific Pte Ltd Vs A.C.I.T (ITAT Delhi)

ITAT held that amounts paid by resident Indian end-users/distributors to non-­resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/dist

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