Bombay High Court Allows Revenue Appeal in SAP System Royalty Case — Payments for Use of Computer Software Constitute Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. The court held that payments for use of SAP system and related services are taxable as royalty and fees for technical services, reversing the ITAT order.
21 Jun 2023The present appeal was filed by the Revenue (Commissioner of Income Tax) challenging an order dated 25th January 2017 passed by the Income Tax Appella...





