Case Law Details
Case Name : Reliance Corporate IT Park Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 7300/Mum/2016
Date of Judgement/Order : 10/12/2019
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Reliance Corporate IT Park Ltd. Vs DCIT (ITAT Mumbai)
Payment for software, by no stretch of logic, can be treated as a payment for “a process” liable to be taxed as royalty.
When database access by itself does not result in taxation as royalty, such database access being coupled with software licence cannot bring the
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