Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

When the assessee supplies the software which is incorporated on ...

Income Tax

May 14, 2015

When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty u/s 9(1)(vi) - HC

View Source

 


 

You may also like:

  1. TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT

  2. Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT

  3. Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of software - when software is incorporated in a CD it becomes a tangible property and the payment made for...

  4. Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT

  5. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

  6. Contract to supply drilling rigs to ONGC - Drilling rigs hired by assessee - Supply of Tangible Goods for Use service - demand confirmed with interest but penalty waived - AT

  7. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

  8. Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

  9. GST - a supplier of goods supplies through electronic commerce operator may be eligible to avail composition scheme before the date on which the provisions of Section 52...

  10. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

 

Quick Updates:Latest Updates