Case Law Details
Case Name : Atlassian Pty Limited Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Bangalore
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Atlassian Pty Limited Vs DCIT (ITAT Bangalore)
In the instant case, the assessee is a foreign company, which sells software licences to the end-users in India. Therefore, this case falls within the first category grouped by the Hon’ble Apex Court. The Assessing Officer in this case had elaborately examined the end-users licence agreement entered between the assessee and the Indian customers. The relevant portion of the end-users licence agreement considered by the A.O. in the final assessment order are extracted from pages 16 to 18 of the assessment
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