https://www.taxtmi.com/caselaws?id=289415 The High Court ruled that consideration paid by Indian customers to foreign suppliers for software/computer program usage rights constitutes 'royalty' under section 9(1) of the Income Tax Act, 1961. The court aligned with past precedents and held in favor of the revenue, overturning the Tribunal's decision in favor of the assessee. Consequently, the appeal by the revenue was allowed, and the order was made accordingly. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 17 Jun 2026 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289415 The High Court ruled that consideration paid by Indian customers to foreign suppliers for software/computer program usage rights constitutes 'royalty' under section 9(1) of the Income Tax Act, 1961. The court aligned with past precedents and held in favor of the revenue, overturning the Tribunal's decision in favor of the assessee. Consequently, the appeal by the revenue was allowed, and the order was made accordingly. Case-Laws Income Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289415