Fee for grant of software license, including software maintenance, consulting charges and training fees are not Royalty

TIBCO Software B.V. Vs ACIT (IT) (ITAT Pune) Fee for grant of software license, including software maintenance, consulting charges and training fees, is not taxable in India Facts- The appellant, is a non-resident company, engaged in sale of Software licences and provision of Software maintenance, Consulting and Training services in India. The ROI for AY 2011-12 was not filed by assessee. Thereafter, on receipt of information that the appellant had received income of Rs.33,96,623/- on which TDS had been deducted, the AO formed an opinion that income had escaped assessment to tax, then issued n...