Sale of software - Royalty vs Business inc

CA Ankit Gulgulia (Jain) , Last updated: 31 March 2014  
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Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Software (without transfer of actual copyright of the software)

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CA Ankit Gulgulia (Jain)
(B.COM (H), FCA, CIFRS, CBV, R-ID (IICA), R. Valuer (IBBI))
Category Others   Report

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