Sale of software - Royalty vs Business inc

CA Ankit Gulgulia (Jain) , Last updated: 31 March 2014 Share Follow on Google News

Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Software (without transfer of actual copyright of the software)

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About the Author

CA Ankit Gulgulia (Jain)

B.COM (H), FCA, CIFRS, CBV, R-ID (IICA), R. Valuer (IBBI)

CA Ankit Gulgulia (Jain) B.COM (H), FCA, CIFRS (ACCA-UK), CBV (ACCA-UK),Registered Independent Director CA Ankit Gulgulia (Jain)is Fellow Member of Institute of Chartered Accountants of India, Certified IFRS Business Valuation from ACCA UK and is Practising Chartered Accountant with12 Years plusof Rich Experience in ... Read more

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