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Case Law Details

Case Name : Digite Inc. USA Vs ADIT (ITAT Delhi)
Related Assessment Year : 2014-15
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Digite Inc. USA Vs ADIT (ITAT Delhi)

ITAT Delhi held that payment received from sale of software products/licenses doesn’t fall in the nature of royalty as per Article 12(3) and as per section 9(1)(vi) and hence the same is not taxable in India.

Facts- The case of the assessee was selected for scrutiny and accordingly notices u/s 143(2) & 142(1) of the Act were issued and served upon the assessee. AO noticed that the perusal of AIR as per ITD system revealed that an

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