India Tax: Swedish Software Supply Royalty?

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

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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Attached File : 1442821_4183_1627538788_ita_2905_del_2018_asstt_commissioner_vs_digital_route.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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