Treatment of consideration received for sale of software as 'royalty'

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Last updated: 22 July 2021
Quick Summary
This case concerns whether income received by Autodesk Asia Pte Limited from selling software licenses and associated hardware to Indian customers should be classified as royalty. The Assessing Officer, following directions from the DRP, treated this income as royalty. However, the Income Tax Appellate Tribunal referred to a Supreme Court judgment in a similar case, Engineering Analysis Centre of Excellence Pvt Ltd vs Commissioner of Income Tax, which may provide clarity on this matter.

Court :
ITAT Bangalore

Brief :
 This appeal by the assessee is directed against the order of the Assessing Officer dated 28.11.2017 passed u/s. 143(3) r.w.s. 144C of the Income-tax Act, 1961 [the Act].

Citation :
IT(IT)A No.3234/Bang/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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