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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS - In the present case, income towards sale of software to ...


Income from Software Sales to Indian Entity Not Classified as "Royalty" for Tax Purposes.

May 21, 2016

Case Laws     Income Tax     AT

TDS - In the present case, income towards sale of software to the Indian “AE” cannot be treated as “Royalty”. - AT

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  2. The assessee, a non-resident company incorporated in Singapore without a permanent establishment in India, received income from licensing of software to M/s. L&T Ltd....

  3. Income accrued in India - consideration received by the assessee for sale of software cannot be treated as royalty under the provision of section 9(1)(vi) of the Act as...

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  6. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

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  8. The High Court examined whether payments made by an Indian company to its associated entity in the US for supply of computer software constituted "royalty" under the...

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  10. Income deemed to accrue or arise in India - FTS/FIS - receipts pertaining to supply of software (including AMC services) - The tribunal confirmed that software licensing...

  11. Payments made by the respondent for obtaining computer software were not liable to be taxed in India as royalties u/s 9(1)(vi) of the Income Tax Act, 1961. Following...

  12. Accrual of income in India - FTS - Existence of a PE - Determining income on presumptive basis attributable towards Permanent Establishment ("PE" ) - Tax Authorities...

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  14. Consideration received by the assessee on sale of software is not chargeable to tax as royalty such as equipment royalty, process royalty etc - AT

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