Income from sale of shrink wrap software - consideration ...
Shrink Wrap Software Sale Not Taxed as Royalty; No Permanent Establishment in India Means No Tax.
May 5, 2016
Case Laws Income Tax AT
Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the hands of the Assessee - Assessee cannot be taxed in India in the absence of a permanent establishment - AT
View Source
9911796707
