Can sale of software be liable to be taxed as royalty?


Last updated: 11 August 2021

Court :
ITAT Bangalore

Brief :
This appeal at the instance of the assessee is directed against final assessment order dated 21.10.2016, passed u/s 143(3) r.w.s. 144C(13) of the I.T.Act. The relevant assessmentyear is 2016-2017.

Citation :
IT(IT)A No.2531/Bang/2019: Asst.Year 2016-2017

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