TDS - Sale of pre-packaged software - What the licensee has ...

Software Licensees Get Copy, Not Copyright; Payments Not Considered Royalties Under Copyright Law.

July 19, 2016

Case Laws Income Tax HC

TDS - Sale of pre-packaged software - What the licensee has acquired is only a copy of the copyright article whereas the copyright remains with the owner and the Licensees have acquired a computer programme for being used in their business and no right is granted to them to utilize the copyright of a computer programme and thus the payment for the same is not in the nature of royalty - HC

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TDS - Sale of pre-packaged software - What the licensee has ...

Software Licensees Get Copy, Not Copyright; Payments Not Considered Royalties Under Copyright Law.

July 19, 2016

Case Laws Income Tax HC

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