High Court rules software sale not royalty; aligns with tax agreement The High Court of Delhi dismissed the appeal on the taxability of consideration from pre-packaged software sale as royalty or technical service fee. The ...
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High Court rules software sale not royalty; aligns with tax agreement
The High Court of Delhi dismissed the appeal on the taxability of consideration from pre-packaged software sale as royalty or technical service fee. The decision aligned with the Double Taxation Avoidance Agreement with the USA and was consistent with a prior ruling (ITA 1034/2009, DIT Vs. Infrasoft Limited), despite an appeal to the Supreme Court.
The High Court of Delhi dismissed the appeal regarding the taxability of consideration received on the sale of pre-packaged software as royalty or fee for technical services. The decision was based on the Double Taxation Avoidance Agreement between India and the United States of America. The issue raised in the appeal was found to be covered by a previous court decision (ITA 1034/2009, DIT Vs. Infrasoft Limited). The appeal was dismissed as per the earlier decision, despite an appeal being filed before the Supreme Court.
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