Amount paid by resident Indian end-users/distributors to non-resident computer software manufacture/suppliers is not royalty

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Last updated: 22 July 2021
Quick Summary
The Income Tax Appellate Tribunal has ruled that payments made by resident Indian end-users or distributors to non-resident computer software manufacturers are not to be considered 'royalty'. This decision clarifies that the consideration received is for the sale of copyrighted software, not for the transfer or use of the copyright itself. The tribunal's ruling distinguishes between acquiring a copyrighted article and obtaining rights to exploit the copyright.

Court :
ITAT Bangalore

Brief :
 These appeals are directed against the separate orders dated 15.6.2018 of the CIT(Appeals)-12, Bengaluru for the assessment years 2013-14 & 2014-15.

Citation :
ITA 2432/BANG/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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