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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Sale of software and maintenance services – Royalty - The right ...

Income Tax

April 12, 2014

Sale of software and maintenance services – Royalty - The right to make a backup copy purely as a temporary protection against loss, destruction or damage does not amount to acquiring a copyright in the software - AT

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  1. Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to...

  2. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  3. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  4. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

  5. Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software...

  6. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

  7. Classification of transactions involving the supply of antivirus software license codes/keys to end-users as either a provision of service or sale of goods. - The...

  8. TDS u/s 195 - Royalty - import of software - The payments in question is made by the user of the Red Hat Subscriptions for the purpose of availing convenient...

  9. Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of...

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

  11. Deemed sale or not - right to use the software - Antivirus Software license key/code supplied by the respondent along with CD/DVD replicated with Quick Heal Brand...

  12. Income accrued in India - Taxability of revenue from sale of software - Royalty - The Cloud services merely facilitate the flow of user data from the front end users...

  13. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

  14. Disallowance of software expenses - revenue or capital expenditure - payment was made for maintenance/hosting services not resulted in any enduring benefit and there was...

  15. 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,...

 

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