Maintenance Charges of Courier Tracking Software, allowable as revenue expenditure and does not amount to Royalty


Last updated: 17 August 2021

Court :
ITAT Bangalore

Brief :
In M/s. World Courier (India) Pvt. Ltd. v.  The Assistant Commissioner of Income Tax, Circle- 7(1)(2), Bengaluru [ITA Nos. 1727, 1577/Bang/2017 dated August 11, 2021], M/s. World Courier (India) Pvt. Ltd. ("the Appellant") has filed an appeal against order dated April 24, 2017 of Commissioner of Income Tax (Appeals) ("CIT(A)") on the issue whether Revenue authorities were justified in disallowing sum paid by the Appellant as software maintenance charges to its overseas group companies by invoking section 40a(ia) of the Income Tax Act, 1961 ("the IT Act").

Citation :
ITA Nos. 1727, 1577/Bang/2017 dated August 11, 2021

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Bimal Jain
Published in Income Tax
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