Income deemed to accrue or arise in India - Supply of software - ...

Income from Software Licensing and Maintenance Not Taxed as Royalty, Tribunal Overturns Prior Decisions.

May 10, 2024

Case Laws Income Tax AT

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 unchanged facts and circumstances of the current assessment year, the Tribunal held that the incomes from software licensing and maintenance services should not be taxed as royalty. The argument was that the licenses provided were non-exclusive and did not transfer any copyright rights, aligning with the precedents set by higher judicial authorities that distinguished between "copyright right" and "copyrighted article". The Tribunal allowed the appeal of the assessee, setting aside the orders of the CIT(A) and the AO.

View Source

← Previous Next →

Income deemed to accrue or arise in India - Supply of software - ...

Income from Software Licensing and Maintenance Not Taxed as Royalty, Tribunal Overturns Prior Decisions.

May 10, 2024

Case Laws Income Tax AT

You may also like:

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...

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

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....

The ITAT ruled that receipts from Business Support Services (BSS) should be deleted from the assessee's taxable income, following binding precedent established in the...

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...

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...

TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,...

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...

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...

Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment...

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...

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...

Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be...

The assessee company is eligible to claim Foreign Tax Credit (FTC) against its Minimum Alternate Tax (MAT) liability u/s 115JB of the Income Tax Act for taxes paid in...

The assessee, a non-resident corporate entity incorporated in Austria, earned income from the sale of software licenses. The Assessing Officer (AO) computed the profit...

Quick Updates: