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Sale of software to Indian resellers/distributors cannot be treated as Royalty
Case Law Details
- Case Name
- Attachmate Corporation Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Attachmate Corporation Vs DCIT (ITAT Delhi)
Main issue relates to AO/DRP holding that the payments received by the assessee on sale of software to Indian resellers/distributors is in the nature of ‘Royalty’ chargeable to tax u/s 9(1)(vi) of the I.T. Act and Article 12 of the India-USA DTAA.
ITAT held that payment received by the assessee on sale of software to Indian resellers/distributors is not in the nature of “Royalty” chargeable to tax u/s 9(1)(vi) of the I.T. Act and under Article 12 of the India-USA DTAA. ITAT relied on Its order in the case of Assessee for imme...
