Computer software affixed onto hardware and sold as an integrated unit/equipment cannot be regarded as royalty
Last updated: 16 August 2021
Court :
Supreme Court of India
Brief :
Assessee falls within the second and fourth category analysed by the Hon'ble Supreme Court. Respectfully following the above view by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Supra). Tribunal held that purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec.195 of the Act are not attracted and hold that consideration received for the sale of software with associated hardware cannot be regarded as royalty and cannot be brought to tax in India.
Citation :
IT(IT)A No.1274/Bang/2019
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ANJANA MURALEEDHARAN
Published in Income Tax
Views : 117
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