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Case Law Details

Case Name : Samsung Electronics Co. Ltd. Vs Deputy Director of Income-tax (International Taxation), (ITAT Bangalore)
Appeal Number : IT Appeal no. 300 (BANG.) of 2011
Date of Judgement/Order : 22/03/2012
Related Assessment Year :
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The main grievance of the assessee in this appeal relates to the action of the ld. CIT (Appeals) in confirming the view expressed by the Assessing Officer in holding that the payment of USD 21,270 payable to CEVA DSP Limited, Israel, for purchase of software was in the nature of royalty and the assessee was required

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