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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Royalty - transfer of the right to use the software/computer ...

Income Tax

June 20, 2012

Royalty - transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - HC

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  1. Mischief of 'royalty' u/s 9(1) - payment made for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of...

  2. Whether the consideration paid for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - held yes - HC

  3. TDS u/s 194C or u/s 194J - programmes produced for television, including "commissioned programmes", will fall within the realm of section 194C, Explanation III of the Act - AT

  4. TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

  5. Payments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not taxable as royalty - HC

  6. Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software...

  7. Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

  8. The royalty paid by the appellant to their holding company in USA towards the that receipt and use of software does does not fall under the 'Intellectual Property...

  9. Income accrued in India - the sale proceeds cannot be characterized as 'Royalty' as per Article 12 of the India- Ireland DTAA, as the same is towards the use of...

  10. TDS - Sale of pre-packaged software - What the licensee has acquired is only a copy of the copyright article whereas the copyright remains with the owner and the...

 

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