parts for these two,
corresponding software inducing upgrades of software has been supplied
through the corresponding purchase order of software. The AR has
explained that ... right
to duplicate the software in making use of same. The software supplied
by Lucent, USA is customer-specific and cannot be reused or duplicated
Generally there are two types of softwares namely, "Unbranded
software" which is specialised and exclusively custom made to cater ... sale of the software in India and places order
with the assessee. The software supplied is then distributed to the Indian
customers through INFOR
payments received by the Appellant for sale of software
to Indian resellers/distributors/customers is in the nature of
'royalty' chargeable ... shrink wrapped software/off-the-shelf software under
the respective agreement, which authorizes the end user, i.e., the
customer to make
business of trading in software packages commonly known as 'shrink wrapped software packages' or canned software. The assessee has entered into several agreements ... term 'shrink wrapped software or canned software', Shri Sonde submitted that 'Canned software' means a generalised software, not specifically created
transfer of
the underlying copyright in the software, between the
Appellant and its customers, in spite of the fact that the
Appellant has sold shrink ... exclusive right to use' to its customers in
the software.
i. The AO and the DRP failed to appreciate the Appellant's
contention
Netherlands. During the year under consideration, the
assessee has sold software to Indian customers. The assessee is
engaged in business of selling software. The sales ... into two types of agreement with
its customers namely "Systems integrated agreement" and
"Software license agreement". We notice that
shelf software. It is
described as a 'software licence agreement', wherein it is
averred that customer accepts an individual, non-
transferable ... shrink wrapped software/off-the-
shelf software under the respective agreement, which
authorizes the end user i.e., the customer to make
shelf software.
It is described as a 'software licence agreement', wherein it is averred that
customer accepts an individual, non-transferable ... shrink wrapped software/off-the-shelf software
under the respective agreement, which authorizes the end user i.e., the
customer to make
respondent on account of recharacterization of
receipts from sale of software licenses to Indian customers/distributors as
royalty. The ITAT, while upholding the identical addition ... Respondent challenging
the findings of ITAT with regard to upholding taxability of software
receipts as royalty. The Cross Objections Nos. 18356/2011, 18359/2011
respondent on account of recharacterization of
receipts from sale of software licenses to Indian customers/distributors as
royalty. The ITAT, while upholding the identical addition ... Respondent challenging
the findings of ITAT with regard to upholding taxability of software
receipts as royalty. The Cross Objections Nos. 18356/2011, 18359/2011
