Is revenue received by a resident of Sweden from the supply of software, taxable in India as Royalty?

Last updated: 14 August 2021
Quick Summary
This judgement concerns whether revenue earned by a Swedish resident from supplying software is taxable as royalty income in India. The Income Tax Appellate Tribunal considered whether the transaction constituted a sale of software or a royalty payment under the Double Taxation Avoidance Agreement (DTAA) between India and Sweden. Ultimately, the tribunal dismissed the revenue's appeal, finding in favour of the assessee.

Court :
ITAT Delhi

Brief :
This appeal by the revenue is directed against order dated 31/01/2018 passed by the Ld.

Citation :
ITA No.2905/Del/2018

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1999
(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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