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Director of Income Tax vs. Infrasoft Ltd.

Director of Income Tax vs. Infrasoft Ltd. Delhi High Court 22.11.2013 Key Words: taxability, use of software,  royalty, double taxation, Double Taxation Avoidance Agreement, license, transfer of copyright, transfer of copyrighted article, copyright, computer programme Relevant Statutory Provisions: Income Tax Act, 1961: Ss. 260A, 9(1)(vi), Double Taxation Avoidance Agreement (DTAA): Article 7, 12(3) Facts: The Respondent/Assessee (A) in this case…