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2011 (10) TMI 473 - HC - Income TaxTDS u/s 195 - payment for royalty - assessee contended that payment is akin to making a subscription for a journal or magazine of a foreign publisher or payment for subscription for a journal or magazine of a foreign publisher and cannot be held as royalty - Held that:- Mere fact that in the instant case, the issue do not pertain to shrink wrapped software or off-the-shelf software and access to database maintained by M/s. Gartner is granted online, would not make any difference in the reasoning assigned by us to hold that such right to access would amount to transfer of right to use the copyright held by M/s. Gartner and the payment made by the respondent to M/s. Gartner in that behalf is for the licence to use the said database maintained by M/s. Gartner and such payment is to be treated as royalty' - Decided against the assessee
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