Document Fragment View
Fragment Information
Showing contexts for: cloud computing in Pr. Commissioner Of Income Tax vs M/S Ibm Singapore Pte Ltd on 12 August, 2025Matching Fragments
4. Whether on the facts and in the circumstances of the case, the Tribunal's order is perverse in nature in not considering the fact that the NC: 2025:KHC:31117-DB HC-KAR development of advanced cloud-based computer software by the assessee would not come under copyright as envisaged in Section 14(a)/14(b) of the Copy Right Act?
5. Whether on the facts and in the circumstances of the case, the Tribunal's order is perverse in nature in not appreciating that conditions for holding applying Explanation 2(v) to Section 9(1)(vi) of the Act were fully satisfied in present case as payments were made to a non-resident by way of royalty for use of or the right to use any copy right and Review Petition filed by Revenue is pending for adjudication before Supreme Court in case Engineering Analysis Centre of Excellence (reported in 432 ITR page