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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Royalty - payments received on sale and marketing of software ...

Income Tax

May 26, 2015

Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the Act form the amount paid to foreign software suppliers - AT

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  1. Consideration received by the assessee on sale of software is not chargeable to tax as royalty such as equipment royalty, process royalty etc - AT

  2. Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT...

  3. TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for...

  4. Royalty payment - revenue expenditure or capital expenditure - payment is purely revenue in nature, as they provide for payment of license fee for manufacture and sale...

  5. Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.

  6. Taxability of income in India - income from the sale of Software licenses subscription - India - Japan DTAA - CIT(A) held that the consideration received by the assessee...

  7. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

  8. Revenue earned from supply of software and rendering of maintenance and professional services to customers located in Sri Lanka and Middle East as “Royalty/ FTS/ FIS” -...

  9. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

  10. Taxability of amount received - PE in India - DTAA - whether payments made by the assessee’s customers to it constituted royalty, in respect of software supplied? -...

 

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