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Receipts from Sale of licence software is not a royalty : ITAT Delhi
Case Law Details
- Case Name
- Symantec Asia Pacific Pte. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Symantec Asia Pacific Pte. Ltd. Vs DCIT (ITAT Delhi)
The Assessing Officer raised a query that the consideration amounting to Rs.242,52,89,282/- on sale of licence software should be treated as receipts received on account of sale of licence software as royalty.
The issue of software income is not a royalty income is settled by the Apex Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Civil Appeal No 8733-8744 of 2018 order dated 2/3/2021.
The Legal Principal and the factual matrix are identical in present Assessment year of the assessee to that of...
