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Case Law Details

Case Name : DCIT Vs Software One Pte Ltd. (ITAT Delhi)
Appeal Number : I.T.A No.103/Del/2022
Date of Judgement/Order : 26/12/2022
Related Assessment Year : 2017-18
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DCIT Vs Software One Pte Ltd. (ITAT Delhi)

Introduction: The case of DCIT vs. Software One Pte Ltd. (ITAT Delhi) centers around the taxation of software sales and the characterization of royalty payments. The dispute arises from the distinction between copyright

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