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S N Enterprises vs Income Tax Officer & Ors. on 27 September, 2022 Author: Manmeet

holding that the income earned by the Appellant from distributing of computer software in India was royalty for the purposes of Section ... four categories: i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from

Ashish Poddar vs Income Tax Officer Ward 54(1) & Anr. on 27 July, 2022

Mark Gulati vs Ito Ward 52(1) Delhi & Anr. on 27 September, 2022 Author

Somnath Virmani vs Dcit Circle 13(1) Delhi And Anr. on 27 July, 2022 Author

appellant-Revenue submits that ITAT has erred in holding that licensing of software products of Microsoft in the Territory of India by the Respondent ... case of the respondent-assessee involved making of multiple copies of the software clearly indicating transfer of copyright. 4. Having heard learned counsel

hands of respondent on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty. The ITAT, while upholding ... Respondent challenging the findings of ITAT with regard to upholding taxability of software receipts as royalty. The Cross Objections Nos. 18356/2011, 18359/2011

received by Microsoft Regional Sales Corporation from the sale of MS Retail Software Products to its distributors was assessable in the hands of the appellant ... chargeable? In the opinion of this Court, the issue of taxability of software receipts in the present cases is no longer res integra

received by Microsoft Regional Sales Corporation from the sale of MS Retail Software Products to its distributors was assessable in the hands of the appellant ... chargeable? In the opinion of this Court, the issue of taxability of software receipts in the present cases is no longer res integra

hands of respondent on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty. The ITAT, while upholding ... Respondent challenging the findings of ITAT with regard to upholding taxability of software receipts as royalty. The Cross Objections Nos. 18356/2011, 18359/2011