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Case Law Details

Case Name : Microsoft Corporation (MS Corp) Vs M/s Grace mac Corporation (G Corp) (ITAT Delhi)
Related Assessment Year :
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Court : Delhi ITAT

Citation: Delhi Income Tax Appellate Tribunal (ITAT) in the case of Microsoft Corporation (MS Corp) and its affiliates M/s Grace mac Corporation (G Corp) and M/s Microsoft Regional Sales Corporation (MRSC) (Taxpayers)

Brief  : TAX is payable on import of all software , even if the sale does not involve exercise of copyright, according to a Delhi tax tribunal order in a case relating to Microsoft .

While the order, passed on October 28,

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