Case Law Details
Case Name : DDIT Vs. TII Team Telecom International Ltd. (ITAT Mumbai)
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Court: Mumbai bench of the Income Tax Appellate Tribunal
Citation: DDIT Vs. TII Team Telecom International Ltd. [2010-TII-62-ITAT-MUM-INTL]
Brief : Mumbai bench of the Income-tax Appellate Tribunal held that the supply of software does not amount to any transfer of copyright but only transfer of copyrighted article. Further, payment received for sale of copyrighted article does not amount to income from royalty within the meaning of the India-Israel tax treaty. Further, the Tribunal held that payment received from sale of software copy does not amount to income from royalty under the tax treaty.
Facts of the case
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