Microsoft Licenses fees not falls under the category of Royalty or Copy Rights

Atos IT Solutions and Services Vs DCIT (ITAT Mumbai)

The assessee has entered into global contract with Microsoft License fees and kept the ownership with them. Based on the above contract, the assessee has entered into separate agreement with the Atos India for recharge of costs pertaining to usage of the above licenses by Atos India. Accordingly, based on the usage of the Licenses the assessee has charged the same to Atos India as per the above said agreement. The assessee has filed copies of above said agreement entered with Atos India and relevant i

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