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ITAT: Sale of software amounts to transfer of ‘Copyrighted Article…
ITAT: Inherent right of copyright holder not transferred in sale of software
ITAT:Software put on a media assumes nature of ‘goods’ and not…
AAR: Transfer of non-exclusive rights cannot be construed as transfer of rights in…
AAR:License merely granted access to product containing copyright work;
AAR:Individual not liable to pay tax under UAE law cannot claim any relief…
ITAT:Place of 'utilization' of service essential for deciding taxability
ITAT:Payment for 'live broadcast' of cricket matches played abroad not 'Royalty…
AAR:Amounts falling u/s 44BB excluded from purview of ‘royalty’ u/s 9(1)(vi)
ITAT:No PE for assets leased by non-resident & delivered outside India
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