Case Law Details
Case Name : CIT Vs. Samsung Electronics (Karnatka High Court at Bangalore)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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The assessee made payments to a foreign company for purchase of ‘shrink-wrapped’/ready-made software without deduction of tax at source u/s 195 (1). The AO held that the payments were chargeable to tax in the hands of the foreign company as “royalty” u/s 9 (1) (vi) and that the assessee was liable u/s 201 for non-deduction of tax and interest thereon.
On appeal, this view was confirmed by the CIT (A) though the Tribunal (94 ITD 91) held that the payments for software, being a purchase of a ‘copyrighted articlePlease become a Premium member. If you are already a Premium member, login here to access the full content.
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