Sale of software and maintenance services – Royalty - The right ...

Software Sale and Backup Rights: No Royalty When Backup is for Temporary Protection Only, No Copyright Transfer Involved.

April 12, 2014

Case Laws Income Tax AT

Sale of software and maintenance services – Royalty - The right to make a backup copy purely as a temporary protection against loss, destruction or damage does not amount to acquiring a copyright in the software - AT

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Sale of software and maintenance services – Royalty - The right ...

Software Sale and Backup Rights: No Royalty When Backup is for Temporary Protection Only, No Copyright Transfer Involved.

April 12, 2014

Case Laws Income Tax AT

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