Director of Income Tax Versus Infrasoft Ltd. - Income Tax - DELHI HIGH COURT - HC - Supply of software on license Whether royalty or not Held that - For a payment to qualify as royalty payment, it is necessary to establish that there is transfer of all or any rights (including the granting of any licence) in respect of copyright - It is to be established that the licensee, by making such payment, obtains all or any of the copyright rights - Distinction has to be made between the acquisition ................................... Income Tax - Case Laws
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