https://www.taxtmi.com/highlights?id=28909 Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the hands of the Assessee - Assessee cannot be taxed in India in the absence of a permanent establishment - AT en-us Thu, 05 May 2016 00:49:22 +0530 Thu, 05 May 2016 00:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28909 Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the hands of the Assessee - Assessee cannot be taxed in India in the absence of a permanent establishment - AT Highlights Income Tax Thu, 05 May 2016 00:49:22 +0530 https://www.taxtmi.com/highlights?id=28909