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2018 (12) TMI 112 - AT - Income TaxReceipts on account of “Sale of Software” - chargeability to tax as income from Royalty u/s 9(1)(vi) and Article 12 of the DTAA - India-Ireland DTAA - Held that:- Respectfully following decision of Infrasoft Ltd. [2013 (11) TMI 1382 - DELHI HIGH COURT] we hold that receipts derived by the assessee from “Sale of Software” is not in nature of “Royalty” as defined under Article 12 of India-Ireland DTAA. Since treaty provisions are more beneficial, an adjudication on nature of receipts vis a vis provisions of Section 9(1)(vi) is not required. Levy of interest u/s 234 - Held that:- Since the receipt itself is not liable to tax in India interest u/s 234B will be consequential.
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