INTECH BILLING IRELAND,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI
In the result, appeal of the assessee is partly allowed
ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11
Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse
For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)
…ight. It has been uniformly held in several decisions of the ITAT that sale of shrink-wrap software does not involve receipt of consideration, which can be said to be royalty. Decisions in this regard are as follows :- • Samsung Electronics Co. Ltd. Vs. ITO, 93 TTJ 658 • Motorola Incorporation, 270 ITR (AT) 62 • Sonata Information Technologies Ltd., ITA No. 1561 to 1580/Bang/2004 dated 31.1.2006. 8. Computer programme cannot also be treated as patent and invention. Computer programme cannot said to be an invention and therefore cannot be said to be covered by the Patient Act. Computer software cannot also be tre…
