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Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Transactions under a software license agreement - The license ...

Income Tax

May 15, 2012

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

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  1. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

  2. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

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  4. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

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

  6. Rate of tax - royalty income earned by the assessee from its Indian Associated Enterprises, pursuant to an agreement dated 01-04-2008, should be charged to tax at 10.5060%.

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