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Case Law Details

Case Name : M/S Infrasoft Limited Vs Assistant Director Of Income-Tax (ITAT Delhi)
Appeal Number : ITA No. 847/Del/2008
Date of Judgement/Order : 04/03/2008
Related Assessment Year : 2003-04
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Income tax – India-UK DTAA – software licensing – income arising from allowing ‘right to use’ to Indian software buyers is actually sale of copyrighted article which does not involve transfer of copyright and such receipt is not royalty either under Sec 9(1)(vi) or under DTAA: ITAT

 IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘F’ : NEW DELHI

ITA No. 847/Del/2008
Assessment Year : 2003-04

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