Monday, May 13, 2019

Sum received from transfer of copyrighted software couldn't be taxed as royalty: ITAT

IT/ILT: Where customer did not acquire any copyright in software, rather there was mere transfer of copyrighted software, consideration would not amount to 'royalty' or fees for 'included services' or 'technical services' and, therefore, would not be taxable

from www.taxmann.com Latest Case Laws http://bit.ly/2vVH2RA
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