Royalty income earned from the OEMs on network equipment -In ...

Royalty from OEMs on network equipment not taxable u/s 9 of Income Tax Act; software is integral hardware part.

February 10, 2013

Case Laws Income Tax AT

Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the software didn't have an independent use and is a integral part of the hardware without which the hardware cannot function. The software supplied was a copyrighted article and not a copyright right - Not taxable u/s 9 - AT

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Royalty income earned from the OEMs on network equipment -In ...

Royalty from OEMs on network equipment not taxable u/s 9 of Income Tax Act; software is integral hardware part.

February 10, 2013

Case Laws Income Tax AT

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