This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
DTAA Overrides Domestic Law – Tribunal Quashes Royalty Addition on ₹151.83 Cr Software Sales
Case Law Details
- Case Name
- Dassault Systemes SolidWorks Corporation Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Dassault Systemes SolidWorks Corporation Vs ACIT (ITAT Mumbai)
DTAA Overrides Domestic Law – Tribunal Quashes Royalty Addition on ₹151.83 Cr Software Sales; ITAT Mumbai: Sale of Shrink-Wrapped Software Not Taxable as Royalty – Relief to Dassault SolidWorks
Background
Assessee, a US tax resident, develops & markets 3D mechanical design software.
Entered into distribution agreements with Indian resellers who buy software & resell to end-users.
For AY 2022-23:
Offered ₹29.7 lakh as royalty income (taxed @10% under Act).
Offered ₹66.7 lakh as interest on IT refund (taxed @15% ...
Author Info
