Income accrued in India - Taxability as Royalty income - the ...

Income from Software Sales Classified as Business Income, Not Taxable in India Without Permanent Establishment.

February 13, 2021

Case Laws Income Tax AT

Income accrued in India - Taxability as Royalty income - the income earned by the assessee from sale of software, either directly to the customers in India or through Distributors or Resellers constitutes its business income and not the Royalty income. As admittedly the assessee did not have any Permanent Establishment in India, such income will not magnetize Indian taxation. - AT

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Income accrued in India - Taxability as Royalty income - the ...

Income from Software Sales Classified as Business Income, Not Taxable in India Without Permanent Establishment.

February 13, 2021

Case Laws Income Tax AT

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