Supply of software embedded in the hardware - when a software is ...
Software-Hardware Bundles Sold as One Are Fully Business Income, Not Royalties, per Explanation 4 in Tax Rules.
April 5, 2018
Case Laws Income Tax AT
Supply of software embedded in the hardware - when a software is embedded in hardware and there is one composite price, the entire amount remains as Business income and a part of the same cannot be considered as royalty within the Explanation 4 - AT
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