Reviewed case brief

Engineering Analysis Centre of Excellence v CIT

[VERIFY]

[VERIFY] · Supreme Court of India

Rule established

Payment for use of computer software (not source code) is not 'royalty' under S.9(1)(vi); it is business income not taxable in India without PE.

Facts

How to use it in an exam

[VERIFY]

Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.