Sale of software to Indian resellers/distributors cannot be treated as Royalty

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 Ar

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