client.
With reference to the source code clause 22 indicates that the
vendor shall deposit the software and upgrades thereto, it is
known to facilitate ... right to decompile the software even though
it is limited.
3. The vendor has agreed to part with the source code 9though
in a protected
treated software license and maintenance charges
received by the appellant of Rs. 12,32,61,326/- for giving
right to use of computer software ... does it provide the member
firms the source code or object code pertaining to the
software applications and it merely grants right
assessee from various
customer on account of licensing of CRM software is
not royalty income without appreciating the fact that
CRM platform provided ... software supplied by a non-resident
manufacturer along with a computer or computer-based equipment
under any scheme approved under the Policy on Computer
Software
Sfdc Ireland Limited vs Commissioner Of Income Tax & Anr. on 11 March, 2024
Author
Commissioner Of Income Tax vs Benetton India Pvt. Ltd on 4 April, 2024
Author: Yashwant
users/distributors to non-resident computer
software manufacturers/suppliers, as consideration for the resale/use of
the computer software through EULAs/distribution agreements ... computer software through EULAs/distribution agreements, is not the
payment of royalty for the use of copyright in the computer software,
and that the same
Dell for use of programs and softwares such as Microsoft Windows,
Outlook, MS Office and others. The software so procured is stated to
have been ... advance tax
payments as well as tax deducted at source or tax collected at source
in the previous years. Rule 28AA of the 1962 Rules
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... users/distributors to non-
resident computer software manufacturers/suppliers, as
consideration for the resale/use of the computer software through
EULAs/distribution agreements
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... writ petitioner and in respect of which tax
had been deducted at source by various entities. It, accordingly,
alleged that income amounting
following observations which
were rendered in Engineering Analysis and in respect of software
and whether subscription or a licence fee paid in respect thereof
would ... users/distributors to
non-resident computer software manufacturers/suppliers, as
consideration for the resale/use of the computer software
through EULAs/distribution agreements
