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2019 (2) TMI 1771 - AT - Income TaxIncome accrued in India - Taxability of receipts towards sale of software products as royalty under Explanation-2 to Section 9(i)(vi) - HELD THAT:- We have gone through the orders of the Tribunal as cited by Ld. AR and Tribunal Order [2017 (3) TMI 331 - ITAT MUMBAI] wherein the Tribunal have held that receipts from sale of Shrink-wrap software is not liable to tax in India accordingly, AO was directed to delete the addition so made on account of receipts for sale of Shrink-wrap software. Facts and circumstances in both the years under consideration are parimateria, therefore, respectfully following the order of the Tribunal in assessee’s own case, we do not find any justification for taxing the receipt as taxable as royalty. - Appeals of the assessee are allowed.
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