Payment for shrink wrapped software/ off-the-shelf software amounts to ‘royalty’

HIGH COURT OF KARNATAKA Commissioner of Income Tax Vs. Synopsis International Old Ltd. IT Appeal NOS. 11 TO 15 & 17 OF 2008 AUGUST 3, 2010 JUDGMENT 1. These six appeals arise out of a common order passed by the Tribunal allowing the appeals by holding that the fees received by the assessee cannot be treated as royalty as defined under section 9(l)(vi) of the Income-tax Act, 1961 (for short hereinafter referred to as the ‘Act’). Aggrieved by the same, the revenue is in appeal. 2. Three appeals were filed in respect of the assessment year 2001-02, 2002-03 and 20...