2012 (8) TMI 87

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..... t 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 Income-tax Act, 1961 - in favour of the revenue and against the assessee.
N. KUMAR AND RAVI MALIMATH, JJ. K.V. Aravind and M.V. Seshachala for the Appellant. A. Shankar and M. Lava for the Responden .....

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..... e 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 substantial question of law framed is as under: .....

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