Royalty receipts - income deemed to accrue or arise in India - ...

ITAT Bangalore rules software license sales not royalties, aligning with Supreme Court for legal consistency across years.

April 16, 2024

Case Laws Income Tax AT

Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT Bangalore ruled that the income received by the software company from software sales to IBM India and others did not constitute royalties under the applicable laws and treaties. This judgment aligns with SC's interpretation and emphasizes consistency in legal interpretations across different assessment years.

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Royalty receipts - income deemed to accrue or arise in India - ...

ITAT Bangalore rules software license sales not royalties, aligning with Supreme Court for legal consistency across years.

April 16, 2024

Case Laws Income Tax AT

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