Receipt towards Supply of software and automated services are not taxable in India

Adobe Systems Software Ireland Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that amount received from the supply of software and automated services, are not taxable in India.

Facts- The assessee is a non-resident corporate entity incorporated in Ireland. The assessee is a wholly owned subsidiary of Adobe System, USA and is engaged in licensing software in India through distributors to the end users. In the return of income filed for the impugned assessment year, the assessee offered an income of Rs.12,36,13,520, being in the nature o

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