Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Transactions under a software license agreement - The license ...


Software License Charges Not Considered Royalties for Income Tax Purposes Under Agreement.

May 15, 2012

Case Laws     Income Tax     AT

Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.

View Source

 

← Previous Next →

 

You may also like:

  1. 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....

  2. The ITAT addressed the taxability of software license receipts as royalty under the India-US Tax Treaty. The case involved a foreign company selling software licenses to...

  3. The case revolves around the taxation of income earned by the assessee from licensing software to Indian customers under the India-USA Double Taxation Avoidance...

  4. Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the...

  5. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

  6. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...

  7. The case involved determining tax liability on royalty receipts for software license expenses. The Assessing Officer (AO) considered the receipts taxable as royalty u/s...

  8. Accrual of income in India - Taxability of SAP License Charges as Royalty - the receipt of software licence fees by the assessee, from its Indian subsidiary, is...

  9. 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...

  10. Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident...

  11. TDS u/s 195 - Royalty - the amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as consideration for the...

  12. Income deemed to accrue or arise in India - fee for grant of software license cannot be taxed in India. Since we have held that the subject transaction of receipt of...

  13. Taxation of software reimbursements as Royalty - assessee strongly contends that reimbursements sought by the assessee represent recovery of expenses incurred by it, on...

  14. The Commissioner of Income Tax (CIT) invoked Section 263 to revise the Assessing Officer's (AO) order, disallowing the amount paid on termination of an agreement,...

  15. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...
F: Company Must Hold EGM to Adopt Financial Statements After AGM Failure,...
F: Jurisdiction Question: Can a Superintendent Issue GST Demand Summary W...
F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...
F: Pre-Deposit Refund After Favorable GST Appeal: System Error Workaround...
F: Taxpayer's Amnesty Scheme Payment at Risk Due to Missing DRC-03A Form ...
A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...
A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...
A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...
A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...
A: Comprehensive Export Risk Management: Strategies for Political, Econom...
A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...
A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...
A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...
A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...
A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...
H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...
H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...
H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...
H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...
H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...
H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...
H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...
H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...
H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...
H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...
H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...
H: Penalty Under Section 112(b) of Customs Act Reduced for Imported Motor...
H: Customs Act Section 149: Shipping Bill Amendments Require Contemporane...
H: Customs Duty Payment Under DGFT Amnesty Scheme Shields Importers From ...