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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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  2. The license granted by Oracle Data Base for use of its software by the assessee company constitutes royalty - TDS required to be deducted .... - AT

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  4. 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...

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

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  7. TDS u/s 195 - Disallowance of Project Specific Costs u/s 40(a)(i) - There cannot be a retrospective obligation to deduct tax at source and therefore as on the date when...

  8. 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...

  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. TDS on software license as royalty - there is obligation on the part of the respondents to deduct tax at source u/s 195 of the Act - the nature of software technology...

 

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