Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY
3) of the Income-tax Act and an assessment order was passed on 15.4.2014. In the assessment order it was held that the amount received by the appellant from the sale of software was in the nature of royalty in terms of Section 9(1)(vi) of the Income-tax Act. Being aggrieved by the order passed by the Commissioner