Home / 
Payment for Software on CD Not a Royalty u/s 9(1)(vi) of Income Tax Act.
X X X X Extracts X X X X
X X X X Extracts X X X X
....When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty u/s 9(1)(vi) - HC....
TaxTMI