Software Licensing–Not "Royalty"

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

M/s INFRASOFT LIMITED
INDIA BRANCH OFFICE,Please become a Premium member. If you are already a Premium member, login here to access the full content.