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ITAT: Consideration for Resale of Computer Software Not Taxable as Royalty for Use of Copyright - (06 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that consideration for the resale of the software through End User Licence Agreement is not the payment of royalty for the use of copyright in the computer software and, therefore, not taxable in India.

Tags : ITAT   COMPUTER SOFTWARE   ROYALTY   RESALE  

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