Case Law Details
Case Name : Amec Foster Wheeler India Pvt. Ltd. Vs ACIT (OSD) (ITAT Chennai)
Appeal Number : ITA No. 680/CHNY/2020
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Chennai
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Amec Foster Wheeler India Pvt. Ltd. Vs ACIT (OSD) (ITAT Chennai)
ITAT Chennai held that the expenditure incurred towards the purchase of the off-the-shelf software products is not in the nature of “Royalty” for use of copyright in the software and thus not liable for withhold
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