Case Law Details
Trigo SAS Vs DCIT (ITAT Pune)
Assessee has merely transferred the right to use copyrighted software ANTIFOG and that it had not transferred the copyright itself to Trigo India. TRIGO India was authorized to have access to and make use of the copyrighted software ANTIFOG. In the Software License Agreement entered into, it is evident that the assessee i.e. Trigo SAS is „Licensor‟ and TRIGO Quality Production Services Pvt. Ltd. which is Indian Company as a „Licensee‟. That the various clauses of this Software License Agreement verified the fact that copyright of the software ANTIFOG is very much with Trigo SAS (Licensor) and that the Trigo India (Licensee) has been authorized to use the software ANTIFOG as per various terms and conditions specified in this Software License Agreement. There is no difference in facts of the present case as compared to the facts of the judgment of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (supra.) which was referred by the Tribunal in Ansys Inc. Vs. ACIT (supra.). There has been no parting with copyright as envisaged within the meaning of Section 14 of the Copyright Act by the Licensor (assessee) to Licensee who is given access to only use the copyrighted software against which assessee‟s receipts cannot be taxed as royalty.
FULL TEXT OF THE ORDER OF ITAT PUNE
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeal)-13, Pune dated 05.03.2018 for the assessment year 2014-15 as per the grounds of appeal on record :
Please become a Premium member. If you are already a Premium member, login here to access the full content.
