ACIT(IT), CIRCLE - 1(2), KOLKATA, KOLKATA vs. M/S. IXIA TECHNOLOGIES INTERNATIONAL LIMITED, KOLKATA
In the result, the appeal of the assessee is allowed”
ITA 6/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jan 2023AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 6/Kol/2020 Assessment Year: 2014-2015 Assistant Commissioner Of Income Tax(It)...Appellant Circle-1(2), Kolkata, Aayakar Bhawanpoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-Ep, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [Pan: Aacci3401L] Appearances By: Shri Amal Kamat, Cit, Appeared On Behalf Of The Revenue Shri Rahul Saha, A.R., Appeared On Behalf Of The Assessee
Section 250Section 9(1)(vi)
price of an article and cannot be considered as royalty either under the Income-tax Actor under the DTAA.
92. The licensees are not allowed to exploit the computer software commercially, they have acquired under licence agreement, only the copyrighted software which by itself is an article and they have not acquired any copyright in the software. In the case
