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Software Sale Not Royalty: Bangalore ITAT Follows Engineering Analysis, Rejects Revenue’s Plea Despite Review Petition
Case Law Details
- Case Name
- ACIT Vs Informatica LLC (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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ACIT Vs Informatica LLC (ITAT Bangalore)
Software Sale Not Royalty: Bangalore ITAT Follows Engineering Analysis, Rejects Revenue’s Plea Despite Review Petition
The Bangalore ITAT dismissed the Revenue’s appeal and reaffirmed that consideration received by a US software company from sale of software products and ancillary support services to Indian customers cannot be taxed in India as royalty or fees for technical services (FTS).
The assessee, a US-based software developer and distributor, had entered into agreements with Indian distributors, resellers and customers for supply of software ...
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