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Payment for shrink wrapped software/ off-the-shelf software amounts to ‘royalty’
Case Law Details
- Case Name
- Commissioner of Income Tax Vs. Synopsis International Old Ltd. (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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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 2003-04. In all the...
