Software licences & support services not chargeable to tax as Royalty

BMC Software Asia Pacific Pte Ltd. Vs ACIT (ITAT Pune)

The brief facts relating to the issue are that the assessee is a company incorporated under the laws of Singapore and is a tax resident of Singapore, therefore, the assessee is a non-resident from an Indian Income-tax perspective. We note that the assessee declared an amount of Rs.130,20,15,830/- from sale of software licenses and support, maintenance and training services.

Under scrutiny, the AO issued notice u/s. 143(2) and 142(1) of

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