Payment for purchase of software is considered as royalty if it’s a right to use of software and not as a product

CA Suraj R. Agrawal

Case Summary:-

Facts of the case:

1. The Assessee entered into an agreement with M/s Track Health Pty. Limited, Australia (hereafter ‘THPL’) captioned “VAR Agreement”.

2. The Assessee had also

Please become a Premium member. If you are already a Premium member, login here to access the full content.