Google India Pvt. Ltd. v. CIT

The Cyber Blog IndiaCase Summary

Whether payments made for acquiring marketing and distribution rights for a computer programme to a foreign company constitute royalties under the Income Tax Act, 1961?

Google India Pvt. Ltd. v. CIT In the Income Tax Appellate Tribunal IT(IT)A 1190/Bang/2014 Before Mr Sunil Kumar Yadav, Judicial Member, and Mr Inturi Rama Rao, Accountant Member Decided on May 11, 2018 Relevancy of the Case: Whether payments made … Read More

CIT v. Mastek Ltd.

Priyansh JainCase Summary

CIT v. Mastek Ltd.

CIT v. Mastek Ltd. In the Supreme Court of India Civil Appeals 1667-1668/2010 Before Justice SH Kapadia and Justice Aftab Alam Decided on February 10, 2010 Relevancy of the case: Definition of various phrases related to computer, its functions, and … Read More