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Case Law Details

Case Name : DDIT Vs. Solid Works Corporation (ITAT Mumbai)
Related Assessment Year : 2006- 07
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DDIT Vs. Solid Works Corporation (ITAT Mumbai)-  The ruling of the AAR in the case of Dassault (supra) was approved by the Hon’ble Delhi High Court in the case of DIT Vs. Ericsson AB,New Delhi (supra). It can therefore be said that the Hon’ble Delhi High Court has held that consideration paid merely for right to use cannot be held to be royalty. This ratio laid down by the Hon’ble Delhi High Court would also apply when shrink wrap software is sold. Following the view expressed by the Hon’ble Dellhi High Court in the case

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