2012 (6) TMI 446

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..... n supplier, for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' as defined under sub-clause (v) to Explanation 2 to clause (vi) of section 9(1)- against assessee. - IT Appeal NO. 425 OF 2008 - - - Dated:- 20-3-2012 - N. KUMAR AND RAVI MALIMATH, JJ. K.V. Aravind and M.V. Seshachala for the Appellant. Smt. V .....

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..... for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' as defined under sub-clause (v) to Explanation 2 to clause (vi) of section 9(1) of the Act." 3. Again in the case of CIT v. Samsung Electronics (P.) Ltd. [2011] 203 Taxman 477/16 taxmann.com 141 (Kar.) and connected matters decided on 15-10-2011, the substa .....

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