Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 487 - AT - Income TaxDTAA - TDS - Royalty - Singapore company vide their sales order dated 18th December, 2001 has supplied the licensed software to the assessee for a consideration of USD 43,000 - Delhi Special Bench of the Tribunal in the case of Motorola Inc. Vs. DCIT reported has Held that: one cannot have the copyright right without the copyrighted article but at the same time just because one has the copyrighted article, it does not follow that one has also the copyright in it - a computer software when put into a media and sold, it becomes goods like any other audio cassette or painting on canvass or book - Held that: the amount paid by the assessee towards purchase of IXOS-eCON for R/3 50 users cannot be treated as payment of royalty taxable in India under Article 12 of DTAA between India and Singapore - Decided in the favour of the assessee
|