Tag Archives: computer software

Sale of computer software by Non Resident not Taxable in India

By | July 27, 2016

Held To fall within the realm and ambit of right to use copyright in the computer software programme, the aforesaid rights must be given and if the said rights are not given then, there is no copyright in the computer programme or software. As noted by the CIT (A), under the terms of the agreement… Read More »