Oracle India Private Limited Versus Commissioner of Income Tax - Income Tax - DELHI HIGH COURT - HC - Media cost for import of software - Capital expenditure or revenue - Software used for duplication and licensing - Held that - The appellant was granted non-exclusive non-assignable right and authority to duplicate on appropriate carrier media software products - The appellant could enter into enforceable sub-licensing and services agreement in the prescribed form with third parties users - The ................................... Income Tax - Case Laws
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