Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 446 - HC - Income TaxRoyalty - transfer of the right to use the software/computer programme - Held that:- As decided in CIT v. Samsung Electronics (P.) Ltd.[2011 (10) TMI 195 (HC)]that consideration paid by the Indian customers or end users to the assessee a foreign supplier, for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' as defined under sub-clause (v) to Explanation 2 to clause (vi) of section 9(1)- against assessee.
|